A TRIBUTAÇÃO COBRADA PELO ESTADO NO ÂMBITO DA SAÚDE E A QUALIDADE DOS SERVIÇOS PRESTADOS

Abstract

Initially, this work presents a historical and conceptual evolution of health, permeating a timeline that begins in the context of the Second World War, goes through the concept created by the World Health Organization (WHO) and passes through significant milestones for health public health in Brazil: the health reform movement, the creation of the 1988 Federal Constitution and, consequently, the Unified Health System (SUS). Furthermore, it will be studied how health is related to state power, based on Humberto Ávila's Theory of Principles, Foucault's biopolitics and Kaldor Hicks' theory. The importance of an efficient tax system that supports the high demand of the public health system is reaffirmed. This is not limited to mere medical care, and encompasses several social aspects that determine the citizen's quality of life, such as housing, food, leisure and basic sanitation. Finally, the work concludes that the integration of the concepts of health, taxation and social rights is essential to promote inclusion and equity and that to achieve an efficient and fair system, it is necessary to face the challenges related to tax collection, management of public resources and the reduction of regional inequalities.