| Summary: | 碩士 === 國立中興大學 === 法律學系碩士班 === 107 === In view of the emergence of frauds in institutions around the world, the development of the whistle-blower protection legal system has become an international trend among international organizations or countries, and it is hoped that Taiwan will promote legislation as soon as possible through international development.
The main body of the private sector whistleblower is the labor. Compared with other third parties, it is better to prevent the occurrence or expansion of the injury in the first time when the illegal situation occurs. Under the current law lacking complete protection laws, labors who know the illegal situation are not willing to whistle.
In recent years,Taiwan legislature has gradually paid attention to the formulation of this statute. The draft version of the draft law on the protection of the swindlers has been introduced from the protection of public sector units to the public and private departments. The purpose of legislation and the whistle of protection are subject to The scope of protection, the whistle procedure and the protection measures are included in the law. In order to promote the improvement of the draft law on the protection of the unscrupulous people in Taiwan, this thesis analyzes the legislative principles and recommendations of international organizations on the whistle-blower, and proposes the protection structure that should be in place, and then compares the legal system of the protection of whistleblower between the United Kingdom and the United States. After the judgment, the author puts forward the situation of insufficient protection of the current Act in Taiwan, and then analyzes the "Whistle-blower protection Act Draft" passed by the Executive Yuan of Taiwan on May 2, 2019, and submitted to the Legislative Yuan for review. The draft still has insufficient protection. Inadequacies will make the law still unable to effectively improve the whistle-blowing will of the whistle-blower, thereby improving the deficiencies and more comprehensive protection of labors to enhance their whistle.
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