With the proliferation of communication technologies and digital payments, telecommunication and online fraud cases in Taiwan have surged rapidly. These crimes have not only caused substantial financial losses among the public but also revealed institutional deficiencies in inter-agency coordination, cross-sectoral governance, and international cooperation. Since the launch of the “New Generation Anti-Fraud Strategy” in 2022, the government has sought to strengthen the legal framework and upgrade strategic measures, aiming to construct a comprehensive system across multiple dimensions—awareness, interception, prevention, punishment, and protection. Nevertheless, the actual effectiveness and implementation barriers remain to be critically assessed.

This study seeks to: (1) compare anti-fraud experiences in the United States, the European Union, Japan, and South Korea; (2) examine Taiwan’s policy evolution and concrete measures from Guideline 1.0 to 2.0; and (3) analyze practical challenges through in-depth interviews with prosecutors, judges, police officers, and industry stakeholders, with the aim of providing short-, medium-, and long-term policy recommendations. Methodologically, the study adopts systematic literature and policy document analysis—including Taiwan’s legal frameworks and strategic guidelines as well as foreign policy reports—combined with semi-structured in-depth interviews with practitioners from the judiciary, law enforcement, financial institutions, and related industries. Data were analyzed through qualitative thematic analysis, and comparative research was employed to identify transferable insights and policy implications.

Findings reveal that Taiwan’s anti-fraud framework has rapidly expanded in both legal and strategic dimensions, encompassing telecommunications regulation, financial anti-money laundering (AML), technological investigation, and victim protection. However, critical bottlenecks persist in practice: ambiguities in legal applicability and procedural overlap, delays and legal barriers in electronic evidence collection and industry cooperation, unclear standards for real-time blocking by banks and third-party payment providers, insufficient investigative and judicial capacity, and slow responses in cross-border investigations and international cooperation. Comparative analysis of the U.S., EU, Japan, and South Korea demonstrates that effective approaches include advanced technical verification mechanisms, financial-sector real- time blocking supported by dedicated legislation, and long-term social campaigns with strong public–private collaboration.

This study concludes that while Taiwan’s policies are directionally sound and equipped with relevant tools, translating strategies into measurable outcomes requires simultaneous enhancement of procedural standardization, data-sharing platforms, industry compliance with liability safeguards, and specialization of investigative and judicial capacities. Moreover, the promotion of rapid international judicial assistance and sustained investment in technology and human capital is essential. Accordingly, the study proposes concrete policy pathways and KPIs: in the short term, establishing emergency reporting SOPs and victim assistance hotlines; in the medium term, developing cross-agency data exchange platforms, legal clarification, dedicated investigative units, and specialized courts; and in the long term, creating a National Anti-Fraud Center, institutionalizing rapid international cooperation, and advancing talent cultivation and technological innovation. Collectively, these measures are expected to improve the timely disruption of illicit financial flows, strengthen asset recovery, and enhance victim protection.

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