Advances in Management and Applied Economics

Residents’ Tax-Supported Willingness to Pay for Community-Based Long-Term Care Stations

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• Abstract

   

  As Taiwan rapidly transitions into a super-aged society, ensuring sustainable fiscal support for long-term care has become a critical policy challenge. This study examines residents’ tax-supported willingness to pay for community-based long-term care stations by applying the Theory of Planned Behavior (TPB). A structured questionnaire was administered in Tainan City, yielding 392 valid responses. Structural equation modeling was employed to analyze the relationships among attitude, subjective norm, perceived behavioral control, behavioral intention, and tax-supported payment behavior.

  The results indicate that attitude and perceived behavioral control significantly and positively influence behavioral intention, whereas subjective norm does not demonstrate a significant effect. Furthermore, both behavioral intention and perceived behavioral control exert direct and positive effects on tax-supported willingness to pay. Notably, perceived behavioral control exhibits the strongest explanatory power, generating both direct and indirect effects on fiscal support behavior. These findings indicate that residents’ cognitive policy evaluation and perceived fiscal self-efficacy are the primary drivers of tax-supported willingness. This study extends the application of TPB to the domain of long-term care fiscal support and provides empirical evidence to inform the design of sustainable community-based care policies and strengthen public fiscal sustainability mechanisms.

   

  JEL classification numbers: H51, J41, D91.

  Keywords: Community-based long-term care station, Tax-supported willingness to pay, Theory of planned behavior.