如何提高自測自報的誠實申報誘因？一直是環境與資源管理制度關心的 課題。本文認為傳統文獻之徵收費率等於期望罰金，僅是誠實申報的必要條 件。本文透過學理分析，提出誠實申報的充分與必要條件。台灣固體廢棄物 管理採自測自報制度，為提高責任業者與處理業者的誠實申報誘因，每年花 費在認證稽核的費用，大約是監督查核費用的兩倍，是否具政策合理性？本 文以十五年（1998 年-2012 年）資料，進行實證分析，獲得政府監督查核 （或認證稽核支出）與廠商誠實申報具正相關性，驗證比較靜態之結果，說 明政府稽核努力的確有助誠實申報，以及政府在認證稽核支出高於監督查核 支出之合理性。

How to increase truthful self-reporting is a concern of the solid waste management internationally. The purpose of this study is to provide genuine reporting conditions to modify the truthful self-reporting conclusion in the existing literatures. The traditional result of the equivalence between expected penalty and compliance cost is only a necessary condition for a genuine reporting condition. This study has created a normative theoretical model and derived a necessary and sufficient genuine reporting condition. In addition, this model has been empirically testified by fifteen years (1998- 2012) data. The empirical results support not only the results of comparative statics but also the reasonability of the inspection efforts policy in Taiwan.