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Ever since the foundation in 2000, the branches of Administrative Enforcement Agency have been handling the cases of monetary payment duty in public law with the total amount reaching 3,0178,624, by only about the workforce of 400 people in average while bringing in 1,133,000,000 financial income for the nation in six years. Among these cases, 24,386,174 are closed, which are more effective than in the past and helpful in keeping the publics from evading their duties by luck and therefore realizing the social fairness and justice, thus manifesting the public authority. However, there are still many problems hiding behind the new organizations and their systems, as the number indicates: unresolved cases reach 5,809,904 while 3,732 1,1609,753 dollars are unexecuted.
In order to reduce the number of unclosed cases and enhance the administrative efficiency from two indexes: rate of the case-closing and levied tax, the thesis had combined the transaction cost theory from the Coase Theorem with the concept of opportunity cost in law economics, and had discussed the forming causes and strategies from three aspects under the principle of maximum efficiency, while not omitting the point of view of the public choices by the people of the duty. Three main conclusions are therefore made as follow:
Firstly, speaking of system in terms of case management and evaluation, the amount of case closed must outnumbers the case received, while different types of cases (according to the amount of money) must be reduced in proportion; moreover, specific execution procedure should be arranged according to its types, and to indicate a clear termination of the time rather than being delayed for too long.
Secondly, as far as the case efficiency is concerned, the more payment channel ,the better. In addition, by using information technology, it is effective in exchanging the information among different individuals, and speeding up the case to be closed.
Thirdly, in the part of case receiving, be sure to monitor the loading of cases according to the workforce and to adjust the human resource or control the speed of case receiving. Setting up the voucher re-transfer evaluation mechanism to avoid the running-empty of administrative procedure and the waste of resource; to build up the pre-case database and to provide decision support system of the case execution so as to reduce the cost of research and decision making.
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