D 2020

To the creation of fiscal space for health

MERTL, Jan

Basic information

Original name

To the creation of fiscal space for health

Name in Czech

K tvorbě fiskálního prostoru pro zdravotnictví

Name (in English)

To the creation of fiscal space for health

Authors

MERTL, Jan (203 Czech Republic, guarantor, belonging to the institution)

Edition

Pardubice, Proceedings of the 13th International Scientific Conference „Public Administration 2020: Three Decades of Challenges, Reforms, and Uncertain Results“ p. 90-102, 163 pp. 2020

Publisher

University of Pardubice

Other information

Language

Czech

Type of outcome

Stať ve sborníku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

RIV identification code

RIV/04274644:_____/20:#0000670

Organization unit

University of Finance and Administration

ISBN

978-80-7560-338-8

UT WoS

000632733100008

Keywords (in Czech)

fiskální prostor, zdravotní pojištění, účelové zdanění

Keywords in English

fiscal space; health insurance; earmarked taxation

Tags

International impact, Reviewed
Změněno: 3/6/2021 09:09, Bc. Jan Peterec

Abstract

V originále

This paper deals with the fiscal space for healthcare and the resources we can use to create it. The aim is to map the possibilities of building fiscal space for healthcare, to grasp it in theory and to use a triangle graph tool to perform basic quantifications. Findings are complemented and concretized by the analysis of fiscal dimension of the configuration of health systems including the use of an innovative concept of fiscal space for healthcare. It works with the classification of financing into government schemes (based on general taxation), compulsory health insurance schemes (earmarked taxation, social and nominal health insurance, or compulsory private insurance) and voluntary private expenditure (private insurance, savings, or direct out-of-pocket payments).

In English

This paper deals with the fiscal space for healthcare and the resources we can use to create it. The aim is to map the possibilities of building fiscal space for healthcare, to grasp it in theory and to use a triangle graph tool to perform basic quantifications. Findings are complemented and concretized by the analysis of fiscal dimension of the configuration of health systems including the use of an innovative concept of fiscal space for healthcare. It works with the classification of financing into government schemes (based on general taxation), compulsory health insurance schemes (earmarked taxation, social and nominal health insurance, or compulsory private insurance) and voluntary private expenditure (private insurance, savings, or direct out-of-pocket payments).