揭弊者保護法制之研究-以我國揭弊者保護法草案為例

現代國際間所謂的「貪腐」已不侷限於公務員之貪污瀆職情事，相對地，民眾更關切、或是影響層面更廣的，往往來自於私部門之貪腐行為，不論是對企業內部的詐欺、背信、收回扣、洩漏營業秘密、甚至是使用不良原料、違規製程等食安、環保案例，在在需要內部人員挺身而出進行舉發。因此，提供一個安全、可信任的揭弊管道已成為友善職場的基本要求，保障內部人員不因揭弊行為影響權益更是廉能國家的重要法案政策。揭弊者保護制度於國際間早已施行多年，並依各國法制及民眾需求衍生出各種不同類型規範，我國自2012年起推動揭弊者保護法草案，然而截至2021年10月，仍處於草案階段。本文藉由探究揭弊者保護法制之各項要素，釐清揭弊者保護之法理精神、保護目的，並參考美國吹哨者保護法制度演進、英國公益揭露法的公私合併架構、日本公益通報者保護法內涵及2020年修正方向、以及歐盟的揭弊者保護指引概念，回歸我國揭弊者保護法草案之主要架構規範，包含揭弊者定義、弊端項目、揭弊程序、保護措施等進行解析、比較，並就可能產生的爭議，彙整國外立法例經驗與我國法制概念進行比較研究，並提出個人的研究建議，希冀藉此就揭弊者保護法草案未來立法方向提供參考。

關鍵字

揭弊者；檢舉；公益揭露；公益通報；內部揭弊；揭弊者報復；揭弊者保護法；歐盟揭弊者保護指引

並列摘要

Nowadays corruption is not limited to public sectors. Instead, corrupt practices occurring in private sectors are more likely to catch people’s attention and broaden adverse effect. Corrupt scandals which not merely include fraud, breach of trust, kickback, and leakage of trade secrets within an enterprise, but involve a food safety crisis and environment issues caused by the use of hazardous materials or violations of the manufacturing rely heavily on internal person to uncover. Therefore, providing a safe and trustworthy channel for blowing the whistle is an essential prerequisite for friendly workplace. Furthermore, in a clean and competent nation, offering whistleblowers access to the rights to work and protections against detrimental effect of exposure is, without doubt, a major policy objective. Whistleblowers protection had been stipulated for many years and marked contrast codes were evolved from a wide variety of justice systems and citizens’ needs in different countries. Taiwan have drafted the Whistleblower Protection Act since 2012. However, to date, the Act has not been legislation completed. In this study, researching into the key elements in whistleblower protection was conducted to identify the legal spirit and purpose of the whistleblower protection. Also, the evolution of the United States whistleblower protection measures, the Public Interest Disclosure Act (applicable to both public and private Sectors)in United Kingdoms, the Whistleblower Protection Act in Japan and its amendment in 2020, as well as the EU's guidelines for the protection of whistleblower protection were dissect for comparison with the main part of Whistleblower Protection Act in Taiwan including the definition of whistleblower, the type of crime, the procedure of exposure and the measure of protection. Moreover, the study makes some suggestions for the debatable points at whistleblower protection by analyzing the experience of foreign legislative cases and the concept of legal system in Taiwan to provide useful guideline for the legislation on Whistleblower Protection Act.

並列關鍵字

Whistleblower ； Report ； Public interset disclosure ； Public interest report ； Internal fraud ； Whistleblower retaliation ； Whistleblower protect act ； Directive (EU) 2019/1937