Funding for health in the new Brazilian tax regime

Abstract

The objective of this article is to analyze public health funding in Brazil, especially the consequences of the newly adopted fiscal regime. The method used was bibliographical survey, gathering articles from the main available databases, newspaper articles and the analysis of the Direct Actions of Unconstitutionality no. 5595 and no. 5658, which discussed the matter. The article is divided into four parts: (i) an introduction on the constitutionalization of the right to health; (ii) an exposition on public health funding approaches focusing on the Constitutional Amendments number 29/2000, 86/2015 and 95/2016; (iii) the examination of the impacts of the new fiscal regime on the health sector and a highlight of the impact of these measures in cases of health judicialization; and (iv) with the conclusion that the new fiscal regime has introduced austerity measures, which, in addition to reducing the health resources available, discourage the expansion of public health care, leading to a great potential of increasing legal demands for treatments and medicines.