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Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax

Author

Listed:
  • Nicoleta Asalos

    (“Ovidius” University of Constanta, Faculty of Economic Sciences, Romania)

  • Costica Roman

    (“Stefan cel Mare” University of Suceava, Faculty of Economic Sciences, Romania)

  • Patricia Bostan

    (“Sf. Cuvioasa Parascheva” Infectious Diseases Hospital, Iași, Romania)

Abstract

The authors of this paper address the issue of the „Clawback Tax” in the context of the desire to ensure an efficient and sustainable public health care system, but without affecting the legitimate interests of the Romanian Pharma Sector. Knowing what is meant by taxation and parafiscality, the penetration of the Clawback Tax substrata certainly requires a double approach: a legal one and an economic one (fiscal- budgetary). We consider the circumstances that led to the introduction of the Clawback Tax, the effects generated along the way and any changes that may be necessary, giving our work the following structure: Introduction; Theoretical Background;Research methodology focusing on the adoption of the Clawback Tax in Romania; Size and evolution regarding the financial source for the Single National Health Insurance Fund (FNUASS), based on the collection of the Clawback Tax; Adaptation of the regulatory framework on the Clawback Tax to the requirements of the Treaty on the Functioning of the European Union and Conclusions.

Suggested Citation

  • Nicoleta Asalos & Costica Roman & Patricia Bostan, 2023. "Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 869-875, August.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:869-875
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    More about this item

    Keywords

    Pharma sector; financing health; parafiscal mechanism; Clawback Tax; clarifications/assessments; necessary corrections;
    All these keywords.

    JEL classification:

    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • I15 - Health, Education, and Welfare - - Health - - - Health and Economic Development
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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