牛津經濟研究院在2020年8月25日發布的《Airbnb 對台灣之經濟影響》指出Airbnb 在台灣旅遊業復甦扮演「關鍵角色」，在 2015 至 2019 年間，Airbnb 旅客在台灣的消費金額逾 27 億美元 (約合新台幣 848 億元) ，其他旅遊相關產業如零售、餐飲及亦受惠於多元旅宿的蓬勃發展並且為2019 台灣國內生產總值（GDP）貢獻超過 8.7 億美元 (約合新台幣 269 億元) ，並提供 21,600 個在地就業機會。此種共享經濟模式，分享私有的資產、資源、時間或技能，創造了無限的發展潛力，並被華頓商學院教授Jeremy Rifkin譽為十九世紀初資本主義及社會主義崛起以來，第一個能真正向下扎根的新經濟典範。PwC預估在2025年將大幅成長3,350億美元。但此類共享經濟模式也衝撞了各國現有產業與管理法規。
不論合法與否，Airbnb平台已在台灣旅宿業占了一席之地。本研究以台灣Airbnb 住宿交易對雙方使用者(房東與房客) 所產生之有形及無形的利弊以及其在台灣旅宿業帶來的改變，探討這類住宿房源於法規上的合法性爭議，依據供給與需求雙方的訴求，針對 Airbnb「短租私人住宅」與「媒合使用者住宿平台」兩大商業行為做出我國法規適用之合法性討論，並企圖以立法管制、 共享經濟循環模式及破壞式創新產業角度，提出政府面對 Airbnb 於臺灣營運時可行之管理方式，經由訪談相關人士 (房東、房客及) 並進而得到以下結論：
一、 Airbnb在市場上之破壞式創新之定義：Airbnb經營本質與旅館及民宿業不同，因此對使用者雙方而言是增加了住宿空間的選擇。
二、 本平台與使用者之間關係：三方共享有形及無形產生的價值，當中有利有弊。應針對使用者兩邊有所調整讓共享經濟能夠將其理念永續循環。
三、 Airbnb平台經營與使用者之間的平衡與風險以及未來可持續之要素：定位清楚，考量使用者之最大利益，重視本身帶來的影響，並且能與台灣政府進行討論相關法規訂定保障使用者，在不就的未來成為合法經營的一種商業模式。

The Oxford Economics report, The Economic Impact of Airbnb in Taiwan, explored the total economic impact of Airbnb across the Asia-Pacific (APAC) region between 2015 and 2019, issued on August 25, 2020 pointed out that Airbnb played a “key role” in the recovery of Taiwan’s tourism industry. Between 2015 and 2019, Airbnb travelers spent more than 2.7 billion in Taiwan. U.S. dollars (approximately NT$84.8 billion), and other tourism-related industries such as retail, catering and also benefited from the booming development of diversified lodgings and contributed more than US$870 million (approximately NT$) to Taiwan’s gross domestic product (GDP) in 2019 26.9 billion yuan), and provide 21,600 local employment opportunities. This kind of sharing economy model, sharing private assets, resources, time or skills, creates unlimited development potential, and was praised by Wharton School of Business Professor Jeremy Rifkin as the first since the rise of capitalism and socialism in the early nineteenth century. A model of the new economy that can truly take root down. PwC predicts a substantial growth of US$335 billion in 2025. But this kind of sharing economy model also collides with the existing industry and management regulations of various countries.
Regardless of legality or not, Airbnb has taken a place in Taiwan's hospitality industry. This study uses the tangible and intangible pros and cons of Taiwanese Airbnb accommodation transactions to both users (landlords and guests) and the changes it brings to Taiwan’s lodging industry to explore the legality of this type of accommodations. The demands of both supply and demand, discuss the legality of the application of my country’s laws and regulations for the two major commercial activities of Airbnb’s "short-term rental of private residences" and "matching user accommodation platforms", and attempt to use legislation to control, share economic cycle mode and destroy From the perspective of innovative industries, the government proposes feasible management methods when facing Airbnb's operation in Taiwan. The following conclusions are reached through interviews with related people (landlords, tenants, and others):
1. Airbnb's innovation in the market: Airbnb is essentially different from hotels and homestays, so for users, the choices of staying in a space are varied and increased.
2. The relationship between this platform and users: the three parties share tangible (economic efficiency) and intangible value, each with its own advantages and disadvantages.
3. The balance and risks between Airbnb platform operation and users and factors that can be considered in the future: positioning, determining, the best interests of users, increasing the impact of pain, and discussing relevant regulations with the Taiwan government to protect users. The future has become a business model for legal operations.

論文審定書 i
致 謝 ii
摘 要 iii
Abstract iv
目錄 vi
圖次 viii
表次 ix
第一章 緒論 1
第一節 研究背景與動機 2
第二節 研究目的 3
第三節 研究流程圖 4
第二章 文獻探討 6
第一節 Airbnb的商業型態 7
2.1.1共享經濟的定義 8
2.1.2 Lodging Shared Economy (LSE) 住宿分享經濟的意義 10
2.1.3 Airbnb的商業模式 11
第二節 Airbnb的交易模式 15
2.2.1平台經濟的定義 17
2.2.2 Airbnb的使用者的關係 18
第三節 Airbnb對傳統旅宿業的影響 20
2.3.1破壞式創新 20
2.3.2先行者優勢 22
2.2.3 Airbnb與其他OTA平台的比較 23
第四節 Airbnb共享經濟平台與使用者間的平衡與風險 23
第五節 本章小結 26
第三章 研究方法 29
第一節 研究流程與架構 29
第二節 半結構式訪談法 30
第三節 研究對象分析 31
第四節 訪談題目設計 34
第四章 研究分析 37
第一節 訪談各題回答整理-Airbnb平台 37
第二節 訪談各題回答整理–Airbnb房東 44
第三節 訪談各題回答整理–Airbnb房客 47
第四節 研究發現 51
第五章 結論與建議 57
第一節 研究結論 59
第二節 研究限制及建議 62
參考文獻 64
附錄 70
附錄一 71
附錄二 74
附錄三 81
附錄四 84
附錄五 88

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