(1. Tungfang Design Institute, Taiwan; 2. Sino International Business Innovation Association (SIBIA), Taiwan)

Abstract: This paper aims to examine the suitability of the long term care (LTC) policy in Taiwan. The LTC Policy was adopted the Insurance system owing to following to the Health Insurance Model Policy in Taiwan since 2009, However, the Long-Term Care Policy was changed from the Insurance to the Tax system caused by the authorized Party Government changed. In fact, According to the contents of Long Term Care Services Law, there are a lot of controversies about the financial resource between the Insurance and Tax system, and there have their own different method in every country; however, the world’s major national policy on long-term care are difference also, some are adopted to the tax system such as Sweden, France, and Austria etc.; some are used in insurance system, such as Japan, Germany, and Korea...etc.; However, Whether the content of Government Long-Term Care Policy was suitable? Can it promoted smoothly? Can financing sources are sufficient and stable?... The methodology in this study adopted the Literature Analysis, and found those elements such as the government’s power of administration and implementation should be the most important factors.

Key words: long-term care policy; insurance system; tax system