| Summary: | 碩士 === 南臺科技大學 === 財經法律研究所 === 104 === In this study, prove to explor the feasibility of imposeing "fat tax" in our country. Legislation based on the experience of foreign countries to explore if Taiwan need to impose the "fat tax" or not.
First, this study used literature research to know the world's recognition of obesity, the prevalence of obesity and trend of foreign legislation. Second, used foreign literature to analyse the good and bad of "fat tax". Finally, sum up our country's legislation research of imposing "fat tax".
This study is the first Legal paper to explor the feasibility of imposeing "fat tax" in our country. Used literature research to sum up the foreign literature and Taiwan's legislative research. Basly explored the feasibility of imposing "fat tax" in Taiwan and let the people reference of paper and policy.
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