本論文針對德國與台灣的廢棄物管理系統進行比較分析，重點探討法律框架、策略規劃及實務執行層面。兩國雖皆透過回收導向措施取得顯著進展，但在執法機制、文化實踐及分權程度方面存在差異。透過剖析共通點與差異性，研究歸納出諸如德國押金制度與台灣「四合一回收計畫」等最佳實踐方案。研究結果凸顯出公眾參與、一次性塑膠製品及區域政策執行不一致等挑戰。論文最終提出相互借鏡的建議，並強調將7R原則（減少、再利用、再製造、再加工、再造、再設計、回收）更深入融入政策與日常行為的重要性。

This thesis provides a comparative analysis of waste management systems in Germany and Taiwan, focusing on the legal framework, strategies, and practical implementation. Both countries have made significant progress through recycling-oriented measures, but differ in terms of enforcement mechanisms, cultural practices, and the degree of decentralization. By examining similarities and differences, the study identifies best practices such as the deposit system in Germany and the 4-in-1 recycling program in Taiwan. The results highlight challenges in terms of public participation, single-use plastics, and regional inconsistencies in policy implementation. The paper concludes with recommendations for mutual learning and emphasizes the importance of greater integration of the 7R principles into policy and everyday behavior.

Table of Content
THESIS VALIDATION LETTER I
ABSTRACT – CHINESE II
ABSTRACT – ENGLISH III
TABLE OF CONTENT IV
LIST OF FIGURES VI
LIST OF TABLES VI
1. INTRODUCTION 1
1.1 CURRENT SITUATION AND RELEVANCE OF THE TOPIC 1
1.2 RESEARCH STRUCTURE AND METHODOLOGY 3
2. LITERATURE RESEARCH: WASTE MANAGEMENT 6
2.1 DEFINITION OF WASTE AND WASTE MANAGEMENT 6
2.2 TYPES OF WASTE 7
2.3 THE 7RS PRINCIPLES OF WASTE MANAGEMENT 9
3. WASTE MANAGEMENT IN GERMANY 12
3.1 LEGAL FRAMEWORK AND STRATEGIES 13
3.1.1 Relevant laws, regulations and directives 14
3.1.2 National waste management initiatives and recycling targets 15
3.2 WASTE COLLECTION AND DISPOSAL 17
3.3 FINANCING AND INCENTIVE SYSTEMS 20
3.3.1 Polluter-based financing through fees and deposit systems 20
3.3.2 Innovative projects and funding programs for new technologies 22
4. WASTE MANAGEMENT IN TAIWAN 24
4.1 LEGAL FRAMEWORK AND STRATEGIES 25
4.1.1 Waste Disposal Act and other relevant laws 25
4.1.2 National recycling targets and circular economy strategies 26
4.2 WASTE COLLECTION AND DISPOSAL 29
4.3 FINANCING SYSTEM AND INCENTIVES FOR WASTE REDUCTION AND ENVIRONMENTAL RESPONSIBILITY 31
5. COMPARISON OF GERMANY AND TAIWAN 34
5.1 SIMILARITIES IN STRATEGY AND IMPLEMENTATION 34
5.2 DIFFERENCES OF THE ANALYZED WASTE MANAGEMENT SYSTEMS 37
5.3 BEST PRACTICES AND LESSONS LEARNT FOR BOTH COUNTRIES 39
5.4 COMPARISON BETWEEN LITERATURE AND PERSONAL EXPERIENCE 41
6. CONCLUSION AND OUTLOOK 45
6.1 SUMMARY OF KEY FINDINGS AND OUTLOOK FOR DEVELOPMENTS AND CHALLENGES 45
6.2 RECOMMENDATIONS 48
6.3 OPEN RESEARCH QUESTIONS AND NEED FOR FURTHER ACTION 50
7. BIBLIOGRAPHY 52

Abfallwirtschaftssatzung (2020). https://kreis-freising.de/fileadmin/user_upload/Buergerservice/Abfallwirtschaftssatzung_vom_23.07.2020.pdf
Agamuthu, P. (2014). Municipal solid waste management in Asia and the Pacific Islands: challenges and strategic solutions. (No Title).
Aibar-Guzmán, B., Monteiro, S., David, F., & Somohano-Rodríguez, F. M. (2023). The Waste Hierarchy at the Business Level: An International Outlook. Mathematics, 11(22), 4574. https://doi.org/10.3390/math11224574
Arbeitskreis Mehrweg GbR. (n.d.). Pfand: Mehrweg. Retrieved December 6, 2024, from https://www.mehrweg.org/einkaufen/pfand/
Bhat, R. A., Dar, G. H., & Hajam, Y. A. (Eds.). (2024). Zero Waste Management Technologies. Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-57275-3
BMUV. (n.d.-a). Municipal waste. Retrieved December 18, 2024, from https://www.bmuv.de/en/topics/water-management/circular-economy- overview/overview-types-of-waste-and-waste-flows/municipal-waste
BMUV. (2020). Abfallvermeidungsprogramm des Bundes unter Beteiligung der Länder. Retrieved September 30, 2024, from https://www.bmuv.de/download/abfallvermeidungsprogramm-des-bundes-unter-beteiligung-der-laender-fortschreibung-wertschaetzen-statt-wegwerfen
BMUV. (2024a, July 2). Kreislaufwirtschafts- und Abfallrecht in Deutschland. Retrieved September 26, 2024, from https://www.bmuv.de/themen/kreislaufwirtschaft/abfallrecht-national#c24295
BMUV. (2024b, August 19). Wie funktioniert das Rückgabesystem für Getränkeverpackungen (Mehrweg und Einweg)? Retrieved October 6, 2024, 48from https://www.bmuv.de/faq/wie-funktioniert-das-rueckgabesystem-fuer-getraenkeverpackungen-mehrweg-und-einweg
BMUV. (n.d.b). Plastiktüten-Verbot. Retrieved September 27, 2024, from https://www.bmuv.de/faqs/plastiktueten-verbot
BMUV. (n.d.c). Unsere Politik für weniger Plastikmüll und mehr Recycling. Retrieved October 8, 2024, from https://www.bmuv.de/weniger-ist-mehr/unsere-politik-fuer-weniger-plastikmuell-und-mehr-recycling#c56170
Borah, S. J., & Kumar, V. (2024). Fundamental principles of waste management for a sustainable circular economy. In Integrated waste management: A sustainable approach from waste to wealth (pp. 1-11). Singapore: Springer Nature Singapore.
Bundesregierung. (2021). Einwegplastik wird verboten. https://www.bundesregierung.de/breg-de/service/archiv/einwegplastik-wird-verboten-1763390.pdf
Bundesumweltministeriums. (2019, November 6). Gesetz über das Inverkehrbringen, die Rücknahme und die hochwertige Verwertung von Verpackungen- BMUV -Gesetze und Verordnungen. Retrieved October 17, 2024, from bmuv.de. https://www.bmuv.de/GE818
Chandrappa, R., & Das, D. B. (2024). Solid waste management: Principles and practice. Springer Nature.
Community Services Center. (n.d.). Guide to Garbage Collection and Recycling in Taipei 2024. Retrieved October 20, 2024, from https://communitycenter.org.tw/taipei-trash-management-guide/
Department of Environmental Protection. (2020, January 21). Sizes and Prices of Designated Garbage Bags in Taipei City. Retrieved October 20, 2024, from https://english.dep.gov.taipei/News_Content.aspx?n=E56771B61602F277&s=A84013B75DC58F3C
Department of Environmental Protection. (n.d.a). Garbage Collection Routes in Taipei City. Retrieved October 20, 2024, from https://english.dep.gov.taipei/News_Content.aspx?n=E56771B61602F277&sms =DFFA119D1FD5602C&s=DD9D44BDEB80B2A8
Department of Environmental Protection. (n.d.b). Municipal Waste Management (Waste Treatment Division). Retrieved October 18, 2024, from https://english.dep.gov.taipei/News_Content.aspx?n=010EDE53B1F4A4AF&s ms=85FBABE70858A8D4&s=98C0E979E6454330
Department of Environmental Protection. (n.d.c). Recycling Collection Schedule. Retrieved October 20, 2024, from https://english.dep.gov.taipei/News_Content.aspx?n=E56771B61602F277&sms=DFFA119D1FD5602C&s=5EFD1FE93E5F56AE
Deutsche Bundesstiftung Umwelt. (n.d.). Umweltschutzförderung der Deutschen Bundesstiftung Umwelt. Retrieved October 8, 2024, from https://www.foerderdatenbank.de/FDB/Content/DE/Foerderprogramm/Bund/DBU/umweltschutz-bundesstiftung-umwelt.html
DPG Deutsche Pfandsystem GmbH. (n.d.). The DPG deposit process. Retrieved October 6, 2024, from https://dpg-pfandsystem.de/index.php/en/the-one-way- deposit-system/the-dpg-deposit-process.html
Enviliance ASIA. (n.d.). Waste Management and Recycle in Taiwan. Retrieved October 17, 2024, from https://enviliance.com/regions/east-asia/tw/tw-waste
European Climate, Infrastructure and Environment Executive Agency. (n.d.). LIFE Programme. Retrieved October 8, 2024, from https://cinea.ec.europa.eu/programmes/life_en?etransnolive=1
European Parliament. (2018, March 28). Sustainable waste management: What the EU is doing. Retrieved September 26, 2024, from https://www.europarl.europa.eu/topics/en/article/20180328STO00751/sustainable-waste-management-what-the-eu-is-doing
European Parliament and Council. (2024, September 5). Directive 2008/98/EC on waste and repealing certain Directives. Retrieved September 26, 2024, from https://www.bmuv.de/en/law/directive-2008-98-ec-on-waste-and-repealing-certain-directives
Fan, K.-S., Lin, C.-H., & Chang, T.-C. (2005). Management and Performance of Taiwan’s Waste Recycling Fund. Journal of the Air & Waste Management Association, 55(5), 574–582. https://doi.org/10.1080/10473289.2005.10464647
Federal Ministry for the Environment, Nature Conservation, Nuclear Safety and Consumer Protection. (2023). Waste Management in Germany 2023 – Facts, data, figures. Retrieved September 26, 2024, from https://www.bmuv.de/fileadmin/Daten_BMU/Pools/Broschueren/abfallwirtschaft_2023_en_bf.pdf
Gebührensatzung Für Die Öffentliche Abfallentsorgung Des Landkreises Freising (2018). Retrieved October 6, 2024, from https://www.kreis-freising.de/fileadmin/user_upload/Aemter/Bauamt/SG_41_Abfall/2016/Gebuehrensatzung_2019_Endfassung_08.08.18.pdf
Global municipal solid waste generation forecast 2020-2050. (2024). Retrieved September 19, 2024, from https://www.statista.com/statistics/916625/global-generation-of-municipal-solid-waste-forecast/
Grüner Punkt. (n.d.). Packaging Act. Retrieved October 17, 2024, from https://www.gruener-punkt.de/en/packaging-licensing/packaging-act
Heath, J., Moran, M., & Dowrick, A. (2024). Examining qualitative cross-country comparative analysis in health: Reflective insights and methodological considerations. SSM - Qualitative Research in Health, 5, 100416. https://doi.org/10.1016/j.ssmqr.2024.100416
Heinz Entsorgung GmbH & Co. KG. (n.d.). Retrieved October 4, 2024, from Herzlich Willkommen bei HEINZ Entsorgung. https://www.heinz-entsorgung.de/
Hsu, J. L., & Lin, T.-Y. (2015). Carbon reduction knowledge and environmental consciousness in Taiwan. Management of Environmental Quality: An
International Journal, 26(1), 37–52. https://doi.org/10.1108/MEQ-08-2013-0094
Ingolstädter Kommunalbetriebe. (n.d.). Wertstoffinseln. Retrieved October 4, 2024, from https://www.in-kb.de/Abfall/Abfallsammelstellen/Wertstoffinseln/
iTrash Co., Ltd. (n.d.). iTrash 智慧無人收集服務—iTrash Spirit. Retrieved October 20, 2024, from http://www.itrash.com.tw/front/bin/ptlist.phtml?Category=8
Kreislaufwirtschaftsgesetz (2020). https://www.bmuv.de/fileadmin/Daten_BMU/Download_PDF/Abfallwirtschaft/kreislaufwirtschaftsgesetz_en_bf.pdf
Landbell AG. (n.d.). Verpackungsgesetz. Retrieved October 17, 2024, from https://verpackungsgesetz-info.de/en/
Landkreis Freising. (2015, August 12). Operating and usage regulations for the recycling collection facilities (recycling centers, recycling islands and hazardous waste collection points) of the district of Freising, Retrieved October 4, 2024, https://www.kreis-freising.de/fileadmin/user_upload/Aemter/Buero_des_Landrats/__Alt___Aktuelles/Benutzungs-_und_Betriebsordnung_fuer_WSTH_Amtsblatt.pdf
Laws & Regulations Database of The Republic of China. (n.d.). Resource Recycling Act. Retrieved October 17, 2024, from https://law.moj.gov.tw/ENG/LawClass/LawParaDeatil.aspx?pcode=O0050049&bp=1
Laws & Regulations Database of The Republic of China (Taiwan). (n.d.). Waste Disposal Act. Retrieved October 17, 2024, from https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=O0050001
Lu, L.-T., Hsiao, T.-Y., Shang, N.-C., Yu, Y.-H., & Ma, H.-W. (2006). MSW management for waste minimization in Taiwan: The last two decades. Waste Management, 26(6), 661–667. https://doi.org/10.1016/j.wasman.2005.10.005
Malla, H. A. (2022). Commissioned Book Review: Patrick A. Mello, Qualitative Comparative Analysis: An Introduction to Research Design and Application. Political Studies Review, 20(4), NP17–NP18. https://doi.org/10.1177/14789299211053488
Ministry of Environment. (n.d.). Taiwan’s 2030 Environmental Protection Goals Set In Line with International Sustainable Development Goals. Retrieved October 24, 2024, from https://www.moenv.gov.tw/en/8A98EC390B973CB0/d0075a77-4299-47d6-9c5d-256a7bb9b2ca
Nasr, M., & Negm, A. (Eds.). (2024). Solid Waste Management and Sustainability: Introduction and Updates. In Solid Waste Management: Advances and Trends to Tackle the SDGs. Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-60684-7
Naturschutzbund Deutschland. (n.d.). Unverpackt einkaufen. Retrieved October 8, 2024, from https://www.nabu.de/umwelt-und-ressourcen/ressourcenschonung/einzelhandel-und-umwelt/nachhaltigkeit/19107.html
Pichtel, J. (2005). Waste management practices: municipal, hazardous, and industrial. CRC press.
Rapid Transition Alliance. (2019, June 18). Taiwan’s transition – from Garbage Island to recycling leader. Rapid Transition. Rwtrieved on December 12, 2025, from https://rapidtransition.org/stories/taiwans-transition-from-garbage-island-to-recycling-leader/
Republic of China (Taiwan). (n.d.). Solid Waste Emission and Degradation. National Statistics. Retrieved October 17, 2024, from https://ws.dgbas.gov.tw/001/Upload/464/relfile/10320/2150/solid%20waste_rec ycling.pdf
Resource Circulation Administration Ministry of Environment. (n.d.). 4-in-1 Recycling Program. Retrieved October 20, 2024, from https://www.reca.gov.tw/en/4in1rc
Stadt Freising. (n.d.). Müllentsorgung & Wertstoffe. Retrieved October 4, 2024, from https://www.freising.de/leben-wohnen/muellentsorgung-wertstoffe#c410
Statistisches Bundesamt. (n.d.a). Plastiktütenverbrauch: Deutsch-land im EU-Vergleich sparsam. Retrieved September 27, 2024, from https://www.destatis.de/Europa/DE/Thema/Umwelt-Energie/Plastiktueten.html
Statistisches Bundesamt. (n.d.b). Recycling und Reduzierung von Siedlungsabfällen, Verpackungsmüll und Elektroschrott. Retrieved September 27, 2024, from https://www.destatis.de/Europa/DE/Thema/Umwelt- Energie/Muell_und_Recycling.html
Statistisches Bundesamt. (n.d.c). Waste management. Retrieved September 26, 2024, from https://www.destatis.de/EN/Themes/Society- Environment/Environment/Waste-Management/_node.html
Taipei Smart City Project Management Office. (n.d.). Integrated Trash Disposal and Recycling Service Station. iTrash - Smart Recycling in Taipei. Retrieved October 20, 2024, from https://smartcity.taipei/en/News_Content.aspx?n=BBE56F87B0ECE861&sms=A00475C23FE9CE76&s=17E73A057F9F16BF
Taiwan Immigrants’ Global News Network. (2024, August 19). Starting in September, Single-Use Beverage Cups Will No Longer Be Provided Nationwide. Retrieved November 8, 2024, from https://news.immigration.gov.tw/NewsSection/Detail/01dea2a2-88ba-473d-b379-714d8fe08979?lang=EN
Tsai, W. T. (2021). Analysis of plastic waste reduction and recycling in Taiwan. Waste Management & Research, 39(5), 713-719.
Umweltbundesamt. (2014). Waste management. Retrieved September 26, 2024, from https://www.umweltbundesamt.de/en/topics/waste-resources/waste-management
Umweltbundesamt. (2020, March 10). Environmental awareness among Germans is high. Retrieved October 24, 2024, from https://www.umweltbundesamt.de/en/press/pressinformation/environmental- awareness-among-germans-is-high
Umweltbundesamt. (n.d.). Environmental awareness in Germany. Retrieved October 24, 2024, from https://www.umweltbundesamt.de/en/topics/sustainability-strategies- international/environmental-awareness-in-germany
Umweltinnovationsprogramm. (n.d.). Umweltinnovationsprogramm. Retrieved October 8, 2024, from https://www.umweltinnovationsprogramm.de/
U.S. Environmental Protection Agency. (2012). Recycling Regulations in Taiwan and the 4-in-1 Recycling Program. Retrieved October 20, 2024, from https://www.epa.gov/sites/default/files/2014-05/documents/handout-1a- regulations.pdf
Van Ewijk, S., & Stegemann, J. (2023). An Introduction to Waste Management and Circular Economy. UCL Press. https://doi.org/10.14324/111.9781800084650
Verpackungsgesetz—VerpackG auf dem neuesten Stand. (n.d.). Retrieved October 17, 2024, from https://verpackungsgesetz-info.de/
Yang, H.-L., & Innes, R. (2007). Economic Incentives and Residential Waste Management in Taiwan: An Empirical Investigation. Environmental and Resource Economics, 37(3), 489–519.