This paper presents an analysis of quality culture (QC) development in Taiwan which has recently undergone major reforms of quality assurance (QA) policies. The implementation of internal quality assurance (IQA) initiatives has been an indispensable condition to form a QC in higher education which contributes to a fundamental and comprehensive evolution of Taiwanese higher education. To explore the government's policy strategies and transformation of QA approaches, this paper interviews policymakers, QA experts and academics. This paper identifies common features and distinct characteristics of QC in Taiwan's higher education, and its relations to QA mechanisms. These perspectives offer a different way of conceptualising QC in QA policies. Furthermore, QC development has not only served the purpose of enhancing quality in higher education but has also acted as a driver for QA and higher education changes.