「財政為庶政之母」,國家財政收入可分為強制性收入及非強制性收入,彩券即屬非強制性收入。現今世界有一百個左右的國家,以發行彩券作為政府募集資金的方式,且彩券收益大多用於公共事業。以彩券作為籌措政府財源的方法,已是全球的普遍現象。本論文主要乃從法律觀點研究我國公益彩券之發行銷售結構,並提出個人意見。 本文主要架構可分為五章。第一章為問題提出,本章首先說明本文之研究動機與目的。其次,說明本文之研究範圍、方法與研究架構。第二章為彩券概說與國外彩券發行之現況,本章首先說明彩券的意義、收益之特質及彩券發行社會成本之立法防範。其次介紹美國、英國及日本之彩券發行制度。第三章為我國彩券發行制度之介紹,本章針對國內彩券發行制度作一介紹並以國外彩券發行制度為比較對象,分析我國彩券相關法制之特色,再加以評析。第四章為我國彩券發行體系之探討,從法律觀點分析我國公益彩券發行銷售結構。第五章為結論與建議,總結第二章至第四章之研究心得,提出相關意見。
“Finance is the mother of General Affairs”old quotation says. The national fiscal revenues can be divided into mandatory income and non- mandatory income, the lottery revenue belongs to the non- mandatory income promptly. There are more than 100 foreign countries issuing lottery, nowadays. It is already been a worldwide phenomenon to regard the lottery as the method of raising money.The purpose of this paper is to study the framework of Public-interest Lottery in Taiwan from the viewpoint of law and put forward personal suggestions. Main structure of the paper can be divided into five chapters. Chapter 1 describes the motivation, goal, range, method and the structure of this thesis. Chapter 2 introduces the lottery and the system of foreign lottery. First, illustrates the meaning of lottery, characteristic of profit and how to prevent the social cost. Second, introduces the system of America, England and Japan about lottery. Chapter 3 introduces the Public-interest Lottery in Taiwan and discusses the contrast between Taiwan and foreign countries to find the characteristic of Public-interest Lottery in Taiwan. Chapter 4 studies the framework of Public-interest Lottery in Taiwan from the viewpoint of law. Chapter 5 contains the suggestion and conclusion of this dissertation. .