Taxation in health care services and electoral politics in the Brazilian Municipalities ; Aplicación de impuestos de servicio de salud y la política electoral de municipios brasileños ; Aplicação dos impostos em serviços de saúde e a política eleitoral nos municípios brasileiros

Abstract

Objective: To assess the effects of electoral politics on taxation in health care services in the Brazilian municipalities. Methods: This is a descriptive study that used quantitative methods through multiple regression with panel data. The sample consisted of 3.566 Brazilian municipalities and data were collected on the Public Health Budget Information System (Sistema de Informações sobre Orçamentos Públicos em Saúde – SIOPS) of the Ministry of Health, on the website of Brazil Finances (Finanças do Brasil – FINBRA) of the National Treasury Secretariat, on the repository of the Electoral Higher Court and on the censuses and estimates of the Brazilian Institute of Geography and Statistics during the period from 2005 to 2016. The electoral politics was analyzed in terms of: (i) electoral competition; (ii) party alignment between mayor, governor and president; and (iii) reelection. Results: The results show that the party alignment of the mayor with the governor influences positively (p=0.056), while that with the president influences negatively (p=0.00), the taxation in health care services, respectively. The mayor's reelection mandate (p=0.00) and the electoral competition in the run for mayor do not influence taxation in health care services. With regard to geographical location, the Northern municipalities exhibit the lowest percentages of taxation in health care services followed – in an ascending order – by the South, Northeast, Midwest and Southeast regions. Conclusion: Party and political alignment and reelection influence municipal taxation in health care services in the analyzed sample while electoral competition has no effect. ; Objetivo: Investigar los efectos de la política electoral para la aplicación de los impuestos de servicios de salud de los municipios brasileños. Métodos: El estudio es descriptivo y se utiliza de métodos cuantitativos a través de regresión múltiple con datos en panel. La muestra ha sido de 3.566 municipios brasileños y se recogieron los datos del Sistema de Informaciones sobre ...