A Study on Financing Methods and Estimating Expenses of Long-Term Care System in Taiwan

• Main Authors: HUANG, TZU-PING, 黃梓萍
• Other Authors: LO, CHENG-CHUNG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/45rzmk

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系 === 105 === 　　After entering the aging society, Taiwan comes along with healthcare and other issues, leading to growing demand for Long-Term Care. In order to care for the demand of the elderly, the government passed Ten-Year Long-term Care Program in 2007 and planned to raise fund with social insurance in 2008. But after the party alternation in May 2016, the way of raising fund was changed to become tax system. 　　This paper uses document analysis and secondary data analysis to collect long-term care policies from other countries and compare the ways of raising fund. By the data of statistical information network, based on the total expense of long-term care taking up the ratio of gross domestic product, we estimate the suitable model to raise the fund of long-term care. 　　The research result shows that in the countries using tax system, the main finances of long-term care comes from the local government tax; on the other hand, in the countries using social insurance system, the finances of long-term care doesn’t entirely come from the social insurance, and also include national taxes. Adopting the tax system, our country must consider whether the finances are sufficient, difficulties of ensuring continuity of services, tax increases and other issues. 　　The results of the estimate show that the low estimation model corresponds more with the beginning of the long-term care whose expenses are lower. After the demands rise, the middle estimated model corresponds more with the situation of our long-term care. When the long-term care system is roughly completed, it is expected that the rising rate of expenses will be slower. This study suggests increasing the Value-added Business Tax to make long-term care funds and to promote social insurance and change policies at an appropriate time, which can create more stable finances of long-term care.