Implementing multitiered system of supports in inclusive preschool education: advantages and challenges in Taiwan

Although Taiwan's inclusive preschool education system has high enrolment rates for children with disabilities or developmental delays, teachers and caregivers continue to encounter challenges related to resource allocation and itinerant support. Through a conceptual analysis, this paper examines the challenges and advantages of implementing a multitiered system of supports (MTSS) in Taiwan's preschool settings. Four major challenges are identified: insufficient itinerant special education support, a lack of localised screening tools, cross-ministerial separation, and cultural adaptation difficulties. This paper makes two contributions: it identifies the connecting function that preschool administrators perform when implementation drivers are distributed across separate ministries, and it proposes a localised MTSS framework grounded in Taiwan's existing curriculum framework, early intervention system, and Special Education Act. The 2023 amendments to the Special Education Act provide a crucial policy foundation for cross-ministerial integration. Policymakers, researchers, and practitioners are encouraged to collaborate to support MTSS implementation in Taiwan.