依據政府推估，台灣即將在2025年邁入超高齡社會，每五個人就有一個人是65歲以上老人，但國人平均生命末期竟長達8年時間屬於傷病、失能等情形，自殺率更是在老年達到高峰，當台灣社會愈來愈老，善終議題日益顯現。西方各國逐漸開放安案死，國內民意調查指出有高達七成的安樂死支持度，從社會學角度來看，死亡不只屬於個人，也是鑲嵌在各個層面的公共事件，例如家庭、醫療體系、宗教信仰等。本研究試圖以更多元的面向探討台灣社會對於安樂死的態度。研究使用2012年及2019年世界價值觀調查的資料進行統計檢定及多元迴歸分析。研究結果發現，台灣民眾的安樂死態度屬於低度支持，態度仍偏保守，更支持安樂死的群體為：高學歷者、無宗教信仰者、第三勢力政黨支持者、有子女者，而更反對安樂死的群體為：有宗教信仰者、與父母同住者。整體上，相較於2012年，2019年的安樂死態度更為支持，雖然沒有具體證明，但可能與2018年傅達仁赴瑞士安樂死的事件與廣泛新聞報導有關。值得注意的是，為人子女以及為人父母的角色衝突，讓人對安樂死的態度產生矛盾，可見家庭與居住型態對於安樂死態度的關鍵影響。安樂死合法化實需在充分討論及完整配套的前提下才能更進一步，以免產生制度濫用及斜坡效應的風險。

According to government projections, Taiwan is expected to become a super-aged society by 2025, with one in every five people aged 65 or older. However, during the final stage of life, the average Taiwanese spends up to eight years suffering from illness or disability. The suicide rate also peaks in old age. As Taiwan’s population continues to age, the issue of dying with dignity is becoming increasingly prominent. While many Western countries have gradually moved toward legalizing euthanasia, domestic opinion polls show that as many as 70% of the public support it. From a sociological perspective, death is not merely a personal matter but a public event embedded in various levels of social life, such as family, medical systems, and religious beliefs. This study seeks to examine Taiwanese society’s attitudes toward euthanasia from a more diverse set of perspectives. Using data from the World Values Survey conducted in 2012 and 2019, the research applies statistical tests and multiple regression analysis. The results show that overall public support for euthanasia in Taiwan remains relatively low, with attitudes leaning conservative. Those who are more supportive of euthanasia include people with higher education levels, those without religious affiliation, supporters of third-party political parties, and individuals with children. On the other hand, groups more likely to oppose euthanasia include religious believers and those living with their parents. Overall, compared to 2012, the 2019 data indicates a slight increase in support for euthanasia. While this study cannot provide direct causal evidence, it is plausible that this shift may be related to the widely reported case of Taiwanese sports broadcaster Fu Da-ren traveling to Switzerland in 2018 to undergo euthanasia. It is also worth noting that the conflicting roles of being both a parent and a child may cause internal contradictions in one’s attitude toward euthanasia. This suggests that family structure and living arrangements play a critical role in shaping such views. Legalizing euthanasia in Taiwan still requires thorough public debate and the establishment of robust safeguards to prevent institutional abuse and the risks associated with a slippery slope.