دورية أكاديمية
The World Health Organization’s mechanisms for increasing the health sector budget: The South African context
| العنوان: | The World Health Organization’s mechanisms for increasing the health sector budget: The South African context |
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| المؤلفون: | Venter, Fouche Hendrik Johannes, Wolfaardt, Jaqueline Elizabeth |
| المساهمون: | None |
| المصدر: | South African Medical Journal; Vol 106, No 8 (2016); 771-774 ; 2078-5135 ; 0256-9574 |
| بيانات النشر: | South African Medical Association |
| سنة النشر: | 2016 |
| المجموعة: | South African Medical Journal (SAMJ) |
| مصطلحات موضوعية: | Public health, Health sector budget, National Health Insurance Scheme, Excise duties, Health system financing, Transaction taxes, Corporate tax rate, South Africa |
| جغرافية الموضوع: | Africa, South Africa, none |
| الوصف: | South Africa (SA) has limited scope for raising income taxes, and the proposed National Health Insurance (NHI) scheme will necessitate growth in the health sector budget. The NHI White Paper suggests five funding scenarios to meet the expected shortfall. These scenarios are a mixture of a surcharge on taxable income, an increase in value-added tax and a payroll tax. Five alternative options, suggested by the World Health Organization, are interrogated as ways to decrease the general taxation proposed in the White Paper. The five mechanisms (corporate tax, financial transaction levy, and taxes on tobacco, alcohol and unhealthy foods) were chosen based on their fund-raising potential and their mandatory element. A literature review provides the information for a discussion of the potential costs of each mechanism. Within specific assumptions, potential budgetary contribution is compared with the requirement. First, raising corporate tax rates could raise enough funds, but the losses due to capital flight might be too much for the local economy to bear. Second, a levy on currency transactions is unlikely to raise the required resources, even without a probable decrease in the number of transactions. Third, the increase in the tax on tobacco and alcohol would need to be very large, even assuming that consumption patterns would remain unchanged. Lastly, a tax on unhealthy food products is a new idea and could be explored as an option – especially as the SA Treasury has announced its future implementation. Implementing only one of the mechanisms is unlikely to increase available funding sufficiently, but if they are implemented together the welfare-maximising tax rate for each mechanism may be high enough to fulfil the NHI scheme’s budgetary requirement, moderating the increases in the tax burden of the SA population. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| العلاقة: | http://samj.org.za/index.php/samj/article/view/10654/7530Test; http://samj.org.za/index.php/samj/article/downloadSuppFile/10654/8562Test; http://samj.org.za/index.php/samj/article/downloadSuppFile/10654/7924Test; http://samj.org.za/index.php/samj/article/view/10654Test |
| DOI: | 10.7196/SAMJ.2016.v106i8.10654 |
| الإتاحة: | https://doi.org/10.7196/SAMJ.2016.v106i8.10654Test http://samj.org.za/index.php/samj/article/view/10654Test |
| حقوق: | Copyright of published material remains in the Authors’ name. This allows authors to use their work for their own non-commercial purposes without seeking permission from the Publisher, subject to properly acknowledging the Journal as the original place of publication. Authors are free to copy, print and distribute their articles, in full or in part, for teaching activities, and to deposit or include their work in their own personal or institutional database or on-line website. Authors are requested to inform the Journal/Publishers of their desire/intention to include their work in a thesis or dissertation or to republish their work in any derivative form (but not for commercial use). Material submitted for publication in the SAMJ is accepted provided it has not been published or submitted for publication elsewhere. Please inform the editorial team if the main findings of your paper have been presented at a conference and published in abstract form, to avoid copyright infringement. |
| رقم الانضمام: | edsbas.F4B7E235 |
| قاعدة البيانات: | BASE |
| DOI: | 10.7196/SAMJ.2016.v106i8.10654 |
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