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0342/2021 - FINANCING OF HEALTH AND FISCAL DEPENDENCY OF BRAZILIAN MUNICIPALITIES BETWEEN 2004 AND 2019
FINANCIAMENTO DA SAÚDE E DEPENDÊNCIA FISCAL DOS MUNICÍPIOS BRASILEIROS ENTRE 2004 E 2019

Author:

• Walter Gabriel Neves Cruz - Cruz, W. G. N. - <walter.cruz@ufba.br, wg.nevescruz@gmail.com>
ORCID: https://orcid.org/0000-0001-9146-7471

Co-author(s):

• Rafael Damasceno de Barros - Barros, RD - <rafael.barros@ufba.br>
ORCID: https://orcid.org/0000-0002-1782-7253
• Luis Eugenio Portela Fernandes de Souza - Souza, LEPF - <luiseugeniodesouza@gmail.com>
ORCID: http://orcid.org/0000-0002-3273-8873


Abstract:

This article describes the evolution of municipal financing of the Unified Health System,2004 to 2019, considering revenues and expensesown and non-own sources, analyzes fiscal redistribution, according to population size and average household income, and compares this evolution in two periods, characterized as economic growth (2004-2014) and recession (2015-2019). The study was based on datathe Information System on Public Health Budgets. There was real growth in municipal spending on health2004 to 2014 (156.3%), with fall between 2014 and 2015, followed by a recovery between 2015 and 2019. During the recession period, there was an overall increase in the fiscal dependence of municipalities, indicated by the increase in non-own revenues, even with the decrease in the Federal Government participation in transfers. The growth of own health expenses was lower among municipalities with lower household income, while for non-own expenses it was higher in municipalities with a smaller population size. In short, the results indicate a process of increasing municipal spending on health, as well as the increased fiscal dependence of municipalities to fund health, intensified after the 2015 crisis, which especially affected small-sized and lower income municipalities.

Keywords:

Health System Financing, Public Health, Fiscal Policy, Economic Recession, Brazil

Content:

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Cruz, W. G. N., Barros, RD, Souza, LEPF. FINANCING OF HEALTH AND FISCAL DEPENDENCY OF BRAZILIAN MUNICIPALITIES BETWEEN 2004 AND 2019. Cien Saude Colet [periódico na internet] (2021/Dec). [Citado em 18/02/2026]. Está disponível em: http://cienciaesaudecoletiva.com.br/en/articles/financing-of-health-and-fiscal-dependency-of-brazilian-municipalities-between-2004-and-2019/18241



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