A First Glance at Long-Term Care Services Act and the Financial Resource of Long-Term Care Foundation in Taiwan
Resulting from the aging population, the needs of care services for the elder people have been increasing, whereas the function of family fails to meet those needs. Consequently, long-term care services which are urgently needed for the elderly and the disabled has become a sever burden for the labor force. Since to ensure people life and property rights is the mission of modern countries, the Executive Yuan approved en-year long-term care program?in 2007. Later, in February 2015, Long-Term Care Services Act was passed in the Legislative Yuan, the purpose of which was to relieve the increasing pressure of the needs for care services and to ensure the quality of them. Nevertheless, the sustainability of long-term care services depends on stable financial foundations. According to the Ministry of Health and Welfare, the governmental budget required to provide domestic long-term care services is estimated to be NT$60 billion. In 2016, based on the en-year program,?the newly-elected Tsai administration proposes ong-term care 2.0.?In its financial aspect, ong-term care 2.0?will raise state and gift tax?and obacco tax?to replace the Long-Term Care Insurance Act advocated by the Ma administration. This paper argues that the system based on either taxation or insurance has its distinct advantages and drawbacks. This paper indicates potential legal problems of both systems respectively, in hope of providing insights for reference and correction which may benefit future plans for long-care systems.