- 學位論文
自財政制度發展之角度評我國長期照顧法案 ―參考德國、日本、瑞典長期照顧財政制度為 借鏡
Analysis of the Long-term Care Services Act from State Financial System – With Reference to Financial Systems in Germany, Japan and Sweden
摘要
本文旨在依據我國環境背景以及法制條件，透過比較法學之研究方法，研擬出對我國而言最適切之長期照顧財政法律制度。實施長照制度之迫切性，至今已無任何疑義，惟欲使長期照顧服務法制化與普及化，最關鍵之核心取決於足額財源。綜觀OECD諸先進國家，長照體系財政制度主要發展為「社會保險制」及「稅負制」兩種財政模式，亦有國家採取兩制度混合制。其中，現行社會保險制最具代表性之國家為德國、現行稅負制者為瑞典，而採取兩制度折衷模式最具代表性者則為日本。有鑑於現階段之我國，仍在抉擇社會保險制或稅負制作為長照財源之議題上徬徨躊躇，立法方向隨政黨輪替而大幅變動，相應的財政制度比較法學研究在此時顯得舉足輕重。是以，本文揀選德國、日本、瑞典作為借鏡，同時研究兩種制度與折衷方式，經過歷史人文背景、立法價值觀、法制沿革與經濟條件等諸多面向比較、釐清各財政制度制訂之前因後果後，對照我國之情形，最終得出我國應學習日本，兼採社會保險與稅負混合制之結論，並提出將來之修法建議，盼能拋磚引玉，吸引更多我國採取折衷之混合制之實證研究，作為財政立法之重要參考。
並列摘要
This essay aims to develop a propriate financial legal system for long-term care policies which based on our country’s background and legal conditions through comparative research methods. In fact, there is no doubt about the urgency of the implementation of long-term system, however, the core issue of promoting prosperity of the long-term care services is financial resources. The OECD countries had mainly developed two modes of financial system for long-term care, one is social insurance mode, the other is tax mode, and there is also a mixed mode. Among them, the most representative examples are the social insurance mode in Germany, the tax mode in Sweden, and the mixed mode in Japan. Currently, our country is still hesitating in choosing whether social insurance mode or tax mode as long-term system. The correspond study of the comparative financial legal system becomes more essential since the amendment of legislations is always massively changed with a Party Alternation occurs. Therefore, this essay take German, Japan, Sweden’s experience for references, to clarify the causes and effects of the muti-dimention aspects, e.g., historical background and the economic conditions. In conclusion, our country shall learn from Japan’s financial legal system, and hope there will be more research about the mixed mode applied to our country in the future.
參考文獻
延伸閱讀
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