ANALYSIS OF THE RELATIONSHIP BETWEEN PUBLIC FUNDING AND MARKET GROWTH OF HEALTH PLANS IN BRAZIL

Abstract

For many years the Unified Health System lacked stability of funding. In parallel, the insurance and health plans market have been encouraged by tax exemption on medical expenses. This study aims to understand the relationship between the funding mechanism of the Unified Health System, the tax exemption with health expenditure and the Brazilian health plans market from 1990 to 2008. This is a case study with a qualitative approach, which was performed in a triangulation of data sources collected from interviews, documents and official databases. The results show the growth of the Brazilian health plans in the period 1990 to 2008, the increase in tax exemption related to medical expenses, as well as the small increase in direct costs on health to GDP, which together seem to push the country away from implement the health solidarity project for all, written in the constitution of citizenship.