O comportamento da renúncia fiscal oriunda dos gastos privados com atenção à saúde entre os anos 1996 e 2003 Tax expenditures with health care in Brazil: the behavior between the years 1996 and 2003

Abstract

This article presents an economic approach trying to get the interrelations between the private expenditures on health care and the tax expenditures. It shows an overview of the family's expenses on health care confronted to the total of the same item declared to Secretaria da Receita Federal (Income Tax) that was converted into tax expenditures.

Keywords

• private income
• expenses on health care
• tax expenditures