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Mensuração dos Gastos Tributários em Saúde 2003-2006

Author

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  • Carlos Octávio Ocké-Reis
  • Fausto Pereira dos Santos

Abstract

A elaboração deste texto teve início na Agência Nacional de Saúde Suplementar (ANS) e contou com o apoio dos técnicos da Receita Federal do Brasil (RFB). A mensuração dos gastos tributários em saúde é um desafio para os economistas, cientistas políticos, sanitaristas e gestores da área. Neste artigo, estimamos a renúncia de arrecadação fiscal em saúde no período compreendido entre 2003 e 2006. Em particular, avaliamos os gastos tributários relacionados ao mercado de planos de saúde. Uma vez superada essa dimensão quantitativa, poderemos analisar com mais profundidade os problemas relacionados à renúncia fiscal no campo das políticas públicas, entre eles, o grau de eficiência e equidade do gasto federal em saúde. This technical paper estimates the deductions on tax credits in Brazil for health care during 2003 and 2006. Subsidies for private health insurance are the focus of this study. It seems to be a contradiction between the redistribution model in the Constitution and the level of public spending on health care in Brazil. For this reason, one could argue that tax subsidies deprive the Unified Health System (Sistema Único de Saúde, or SUS) of the financial resources that might otherwise have been used to improve its accessibility and quality, especially under fiscal constraint.

Suggested Citation

  • Carlos Octávio Ocké-Reis & Fausto Pereira dos Santos, 2011. "Mensuração dos Gastos Tributários em Saúde 2003-2006," Discussion Papers 1637, Instituto de Pesquisa Econômica Aplicada - IPEA.
    • Handle: RePEc:ipe:ipetds:1637
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