Contributions to social security and destination of the collection of certain taxes to the heading of the health system in Colombia

Abstract

Transparency in the management of the resources of the health system is an action that commits both the State and its institutions. That is why this Documentary Review focuses on analyzing the contributions to social security and the destination of the collection of certain taxes on the health system, taking into account the Law 1819 of 2016, structural reform, Law 1943 of financing of 2018, López, Restrepo & Gómez (2018), Restrepo & Lizarazo (2017), and other tax normative documents that refers to contributions to the system. The methodological approach corresponds to the qualitative type, with bibliographic design. Among the findings, we find that that two additional measures were expected to support the solution to the financial crisis in the sector; first, the creation of the tax on the sugary beverages consumption and the guarantee for the national budget contributions, which neither the law 1819 of 2016, nor the 1943 law of 2018 regulated; It was verified that there are several taxes whose collection are directed to the Colombian general health system. It is concluded that, after the approval of the tax reform, the National Government pumped approximately $ 1.8 billion into the health social security system, which comes from two taxes: one for cigarettes and half a point for VAT. However, despite the fact that a large amount of health sector resources are circulating in the financial system, paradoxically, the closure of hospitals throughout the national territory continues. The tax reform does not cover the deficit of the health sector, despite the money that the Ministry of Health will receive, a budget is needed. The article calls for future research on the subject given the changing nature of the matter.