Although Taiwan has an effective and globally renowned National Health Insurance system, it does not provide social insurance to meet the long-term care needs of its aging population. In response to the challenges of population aging, the Taiwan government enacted the Long-Term Care Services Act in 2015, aiming to integrate the establishment and operational regulations of institutional long-term care facilities and to increase incentives for capital investment in such institutions.
This article first introduces the provisions in Taiwan’s Long-Term Care Services Act regarding the establishment and operation of institutional long-term care facilities. It then analyzes the application of the four well-known principles of medical ethics—autonomy, non-maleficence, beneficence, and justice—in the context of caring for Person with physical or mental incapacity in institutional settings, highlighting different emphases and potential ethical dilemmas that may arise. Finally, the article offers observation and suggestions to address the current lack of standardized ethical regulations within Taiwan’s long-term care framework.