Veřejná správa a sociální politika 2022, 2(1):41-59 | DOI: 10.25142/vssp.2022.005

THE RESOURCES AND CONFIGURATION OF FISCAL SPACE FOR HEALTH

Jan Mertl1
1 University of Finance and Administration, Department of Financel

This article deals with the fiscal space for healthcare and the resources we can use to create it in its universal and optional part. The aim is to map the possibilities of building fiscal space for healthcare, to grasp it in theory and to use a triangular graph tool to perform basic
quantifications. Findings  are  supported  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 OECD’s  classification  of financing  consisting  of 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).

Keywords: fiscal space, health insurance, earmarked taxation, health systems JEL Classification: I18, I13, H20

Received: April 30, 2022; Revised: April 30, 2022; Accepted: May 16, 2022; Published: September 6, 2022  Show citation

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Mertl J. THE RESOURCES AND CONFIGURATION OF FISCAL SPACE FOR HEALTH. Veřejná správa a sociální politika. 2022;2(1):41-59. doi: 10.25142/vssp.2022.005.
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