Programas de renúncia e incentivo fiscal no SUS: lacunas de conhecimento e proposta de avaliação

Abstract

Introduction: In health, the tax waiver and incentive occurs through: specific programs, such as the Institutional Development Support Program of the Unified Health System (PROADI-SUS), the National Oncology Care Support Program (PRONON) and the National Program to Support Health Care for Persons with Disabilities (PRONAS / PCD); through the reduction of income tax payable, of the individual or legal entity, referring to the expenses with health and / or medical and similar plans; through the chemical-pharmaceutical industry. It is necessary to create a methodology and / or indicators to assess the feasibility of tax incentive programs applied in the Unified Health System. Objectives: To identify the main gaps in scientific knowledge regarding the ways of assessing and / or measuring the effects of tax waiver programs in public health policies. Method: For each specific objective, a data collection and analysis methodology was used and each one was developed guided by a particularity. In Article 1 it was through a study of synthesis of evidence, using the methodology of Systematic Review (RS). Article 2 carried out a qualitative research of a methodological nature, based on documentary analyzes and a non-exhaustive literature review. Results: Products developed: Two scientific articles were developed in which they bring a systematic review of the literature and the second article presents a proposal for an evaluation matrix for the Institutional Development Support Program of the Unified Health System (PROADI-SUS), including the logical model and the indicator framework. Conclusions: It established that it is possible to evaluate PROADI-SUS and guide decisions about the evaluation process. The evaluative model built is not intended to neglect what has already been achieved by the program, but to emphasize the needs and care with this policy, which has become a key tool for managers and health professionals.