0168/2018 - Sustentabilidade do SUS e renúncia de arrecadação fiscal em saúde . Fiscal sustainability of Brazilian health system and the tax expenditures on healthcare.
Este artigo estimou o gasto tributário em saúde tendo como base os dados oficiais da Receita Federal do Brasil entre 2003 e 2015. O Ministério da Saúde poderá assim avaliar o papel de tais subsídios no contexto do subfinanciamento do Sistema Único de Saúde. Para análise dos dados, articularam-se dois eixos teóricos: os estudos relacionados à economia política da saúde e às finanças públicas. Vale dizer, ao lado da dimensão empírica do trabalho, se privilegiou a avaliação das políticas de saúde no campo do financiamento setorial. Os resultados apontam que o subsídio associado aos planos de saúde atingiu o montante de R$ 12,5 bilhões em 2015, o que poderia ampliar a alocação de recursos financeiros na atenção primária e nos bens e serviços de média complexidade tecnológica.
Palavras-chave:
Sistema de Saúde; Saúde Pública; Orçamentos; Financiamento governamental; Equidade.
Abstract:
This article estimated the tax expenditures on health based on the official data of the Receita Federal of Brazil between 2003 and 2015. Thus, the Ministry of Health will be able to evaluate the role of such subsidies in the context of the underfunding of the Brazilian Unified Health System. In order to analyse the database, two theoretical issues were articulated: studies related to the political economy of healthcare and public finances. Alongside the empirical dimension of this paper, this research emphasizes the investigation of some features of the healthcare financing. The results show that the subsidy associated with private health plans reached R$12.5 billion reais in 2015, which could increase the allocation of financial resources in primary care and in the medium-complexity technological goods and services.
Keywords:
Health Systems; Public Health; Budgets; Financing, Government; Equity.
Fiscal sustainability of Brazilian health system and the tax expenditures on healthcare.
Resumo (abstract):
This article estimated the tax expenditures on health based on the official data of the Receita Federal of Brazil between 2003 and 2015. Thus, the Ministry of Health will be able to evaluate the role of such subsidies in the context of the underfunding of the Brazilian Unified Health System. In order to analyse the database, two theoretical issues were articulated: studies related to the political economy of healthcare and public finances. Alongside the empirical dimension of this paper, this research emphasizes the investigation of some features of the healthcare financing. The results show that the subsidy associated with private health plans reached R$12.5 billion reais in 2015, which could increase the allocation of financial resources in primary care and in the medium-complexity technological goods and services.
Palavras-chave (keywords):
Health Systems; Public Health; Budgets; Financing, Government; Equity.
Ocké-Reis, CO. Sustentabilidade do SUS e renúncia de arrecadação fiscal em saúde .. Cien Saude Colet [periódico na internet] (2018/Abr). [Citado em 07/11/2024].
Está disponível em: http://cienciaesaudecoletiva.com.br/artigos/sustentabilidade-do-sus-e-renuncia-de-arrecadacao-fiscal-em-saude/16701?id=16701&id=16701