回顧國內，在公益法人部分無法全數發揮效果，而公益信託，自信託法及信託業法立法完成施行後，已有十餘年，惟成效仍相當有限，相對國外發展落後甚遠。公益信託乃委託人基於對受託人的信任而建立的委託代理關係，不同於一般公益法人係為單獨之權力主體，且於民法規定下法人格具有與自然人相同的人格要件。本文首先從公益信託的定義與類型進行釐清，以了解台灣公益信託的運作結構和各國不同類型公益信託的特色比較；其次從英、美、日、台灣的歷史背景與時代變遷歸納出公益信託的發展脈絡，觀察其法治演變過程以及現有規模特色的差異比較；最後在台灣案例的討論中，進一步分析公益信託和公益法人存在的異同，以及未來推動上可能面臨的法制與文化困境該如何解套。透過從國外的經驗、國內的法制面、稅制面及實務面等不同面向，探討公益信託發展所面臨的問題，本文期藉由問題的探討，得探索出解決方向，提昇國內另一個落實公益活動的機制工具。 To fulfill philanthropic purposes or social missions, it is more often in Taiwan to adopt the structure of Association or Foundation; in comparison, charitable trust is not a legal entity but a contractual bond for such same objectives. The set up and the development of charitable trust is still at an embryonic stage, despite the related legislature has been promulgated for decades. This paper is therefore set to examine the current state of implementing charitable trusts in Taiwan, with a comprehensive review covering the administrative, the legal, the tax and the cultural aspects. We also analyze the similarities and differences between Taiwan and other countries, to understand the potential of charitable trust in creating or safeguarding the common interests. The paper concludes by highlighting the unique features of charitable trust and exploring options to reduce the current administrative barriers in order to further promote this alternative vehicle.
