1. Honoring Constitutional Governance
Article 24 of the Constitution specifically articulates the country's accountability in state compensation. It says that the injured person may, in accordance with law, claim compensation from the State for damage sustained. The enactment of State Compensation Law, therefore, was purposed to honor the state compensation systems specified in the Constitution.
2. Ensuring the rights and interests of the people and expatriates
The State shall be liable for any damage arising from the intent or negligent act of any employee of the Government acting within the scope of his or her office or employment, which infringes upon the freedom or right of any person. The State Compensation Law also specifies that its provisions shall be applicable to a foreign claimant only to the extent that the people of the Republic of China, according to a treaty, law, or custom of that foreigner's country, enjoy the same rights in that country. One can deduce from such provisions that the enactment of State Compensation Law also serves to protect Taiwan's expatriates.
3. Motivating the Employee of the Government to Stay Accountable
The enactment of State Compensation Law also compels the employee of the government to stay responsible and accountable, without over-worrying when tending to his/her duties. In the event of infringement upon the freedom or right of a person, notwithstanding, the State - instead of the employee of the government- shall be liable for the damages, as long as the employee is not found culpable of intent or gross negligence.
Please refer to: Article 24 of the Constitution of the Republic of China (Taiwan)
Article 1 of State Compensation Law, and Paragraph 3 of Article 2.