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Physis: Revista de Saúde Coletiva

versão impressa ISSN 0103-7331versão On-line ISSN 1809-4481


ANDREAZZI, Maria de Fátima Siliansky de  e  OCKE-REIS, Carlos Octávio. Tax expenditures on health care: contributions toward a public policy agenda. Physis [online]. 2007, vol.17, n.3, pp.521-544. ISSN 1809-4481.

The work discusses the tax incentives with private medical expenses to families and workers in Brazil. The estimate presented by the Federal Fiscal Authority is R$ 2,8 billions in 2005. Initially, a review of concepts about the matter is performed that stressed the lack of consensus in the academic community, about the meaning of tax expenditures. It discussed, also, the relations between this fiscal policy and demand to private health insurance. After, the article presents the results of a documental research concerning political positions of relevant Brazilian social actors found in the 2000's. The discussion pointed to problems of equity and conflicts of interests that are involved with the changes in the rules that discipline these incentives.

Palavras-chave : Tax expenditures on health care; Health financing; Political economy of health; Health policy.

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