| 關 鍵 詞： |
吸菸者；長期照護；健康權；菸品健康福利捐；菸稅 |
| 中文摘要： |
現行菸害防制法第 1 條規定，為維護民眾健康特制定本法，執政者有諸多方法可以使用於防制菸害，經由財政工具作為手段乃其中之一，如開徵「菸品健康福利捐」，並配合菸酒稅法課徵「菸稅」，以公法上金錢給付義務的負擔，進行菸品消費的抑制即屬適例。本文乃以財政民主原則為審查基礎，就「開徵」與「運用」關於「菸稅」與「菸品健康福利捐」進行檢驗，並討論其作長期照顧財源的正當性。
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| 英文關鍵詞： |
smoker；long-term care；health right；tobacco health welfare surcharge；tobacco tax |
| 英文摘要： |
Specially enacted the Article 1 of Tobacco Hazards Prevention Act is to prevent and control the hazards of tobacco in order to protect national health. There are multiply ways to achieve this goal and financial tools as one of it. Through the state levy tobacco health welfare surcharge together with the Alcohol and Tobacco Tax Law levy “tobacco tax” to use the burden of the obligation to pay the money in public law to suppress the consumption of tobacco products. This paper is based on the principle of fiscal democratic control, inspection on “tobacco tax” and “tobacco health welfare surcharge” for national “levy” and “use.” And discuss its legitimacy for long-term care of financial resources.
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| 目 次： |
壹、前言
貳、「菸稅」與「菸品健康福利捐」之課徵與運用
參、長期照顧服務財源之修法評析與實務觀察
肆、結論與展望
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