目前國內計程車產業營運因供過於求，導致空車率過高，又國際油價不斷攀升，使得計程車的經營環境面臨極大的困境。又傳統單一乘客之計程車載送方式，營運成本無法下降，且難以快速疏運大眾運輸場站等1封駁車輛之乘客，故適時調整計程車營運模式，結合「車輛共乘」概念之實施，使每輛共乘計程車之載客人數達到 3~4人，費率由乘客平均分攤，並能夠顯著地帶來降低道路擁擠、降低燃料消耗併減少空氣污染排放、減少Y車需求、降低通勤成本等效益。常見「共乘計程車」的營運方式為一點至一點 (One-to-One)、一點至多點 (One-to-Many)、多點至一點 (Many-to-One) 以及多點對多點(Many-to-Many)等，計程車共乘之經營方式，若應用於大眾運輸系統之接駁，能夠提升整體運輸網路之祠密度並提高公共運輸系統之使用效率，若應用在偏遠地區之共乘或撥召服務，亦能提升整體社會公平與偏遠地區運輸服務之水準。實施計程車共乘所涉層面較廣，本研究針對計程車共乘營運之法源依據、營運分類、營運業者資格、路線或區域審定、跨行政轄區審定原則、營運:專屬性、營運期限、駕駛人與車輛資格限制、招呼站設置、考核評鑑機制、費率擬定等管理制度加以研擬，期望藉由完善管理制度，推廣計程車共乘服務。

Currently the supply exceeds the demand in the domestic taxi industry which encounters difficulties in operation due to high vacancy rate as well as the climbing international oil prices. In addition, the traditional taxi operation carrying only one passenger cannot efficiently lower down the operation cost, nor quickly transport passengers who wait for transfer in mass transit stations. Therefore, the taxi operation should be timely adjusted, together with the practice of taxipooling, so each shared taxi can pick up 3~4 people and the fare is averagely paid by passengers. This helps to significantly improve traffic flow, reduce fuel consumption and air pollution emission, decrease the demand of parking, and lower down the commute cost. Ordinary operation methods of taxipooling include One-to-One, One-to-Many, Many-to-One, and Many-to-Many. Applied to the transfer of mass transit system, taxipooling can enhance the density of the overall transport network and the efficiency of use; applied to the dial-and-ride service in remote areas, taxipooling can also improve the social justice and the service level of transport in those areas. Since the implementation of taxipooling involves a variety of aspects, this research probes into issues of the management system, including the legal basis of taxipooling operation, the classification of this business activity, the qualification of service providers, the examination of routes and areas, the examination principles for cross-administrative regions, the exclusive right of operation, the operation period, the qualification of drivers and vehicles, the installation of taxi stops, the mechanism of examination and assessment, and the rate-making process, and expects to promote the taxipooling service by a perfect management system.