The political-juridical forms of the State in contemporary capitalism and fiscal waivers in health

Abstract

When analyzing the health situation in Brazil, one can notice the reinforcement of a logic that turns the right to health assistance into a hostage of the dynamics of contemporary capitalism. From this perspective, the waiver of tax collection in health in the Brazilian State stands out, leading to tax exemptions that result from the deduction of expenses with health insurance and similes from income tax, as well as fiscal grants to private non-profit entities (philanthropic hospitals) and the chemical-pharmaceutical industry. Thus, this article criticizes those legal provisions, which stress the subservience relation of the State to the logic of capital, identifying, socio-historically, how these forms are directly and indirectly dilapidating the financing of
the Unified Health System.