Imposto sobre as transações financeiras como uma contribuição ao subfinanciamento do SUS

Abstract

Resumo: Desde sua criação pela Constituição de 1988 até o ano de 2016, o Sistema Único de Saúde vem sofrendo um crônico processo de subfinanciamento. Enfrentar essa situação exige que novas fontes de financiamento sejam analisadas, especialmente na particularidade do contexto do capitalismo financeirizado. Posta a hegemonia do capital fictício no centro do capitalismo contemporâneo e da sua mais recente crise, buscou-se entender o atual debate acerca da implantação do imposto sobre a movimentação financeira, que vem acontecendo na Europa. E, por isso, a conclusão desta pesquisa destaca a importância do debate a respeito da implementação da Financial Transaction Tax -imposto sobre transações financeiras -no Brasil, podendo ser destinados os seus recursos ao Sistema Único de Saúde, garantindo, de fato, a universalidade que a Constituição de 1988 preconiza à saúde. Discute-se a experiência brasileira com a taxação das transações financeiras a partir do Imposto sobre Operações Financeiras e da Contribuição Provisória sobre Movimentações Financeiras. Palavras-chave: Capitalismo. Capital fictício. Sistema Único de Saúde (Brasil). Imposto sobre transações financeiras. Abstract:From its creation by the Constitution of 1988, until 2016, the Unified Health System (SUS) has suffered from chronic underfunding. Confronting this situation demands that new sources of funding be analyzed, especially in the unique context of financial capitalism. Putting the hegemony of fictitious capital at the center of contemporary capitalism and its most recent crisis, the article seeks to understand the current debate around the implementation of the tax on financial transactions, which is taking place in Europe. The conclusion of this research highlights the importance of the debate concerning the implementation of the Financial Transaction Tax in Brazil, the revenue of which could be allocated to the Unified Health System, thereby guaranteeing the universality that the Constitution of 1988 advocates for health. It discusses the Brazilian experience of the taxation of financial transactions by the Tax on Financial Transactions and by the Provisional Contribution on Financial Transactions.

The Debate on the Fiscal Matter in the Contemporary Capitalism Crisis in Light of Critical Political Economy

“…Mendes (2017) clarify a path to confronting financial capital, although they recognize that this is a reformist proposal in contemporary capitalism. This proposal discusses the taxation of financial transactions as a measure to resolve the underfunding of the Unified Health System (SUS) in Brazil.The authors consider the role played by the IOF (Tax on Financial Operations) and the CPMF (Provisional Contribution on Financial Transactions), highlighting the main difference between the two: the IOF is related to regulatory objectives established by economic policy; the CPMF has a fundraising nature and, during its existence, served precisely to cover the incipient financing of the SUS.…”

“…and Junior & Mendes (2017) discuss ways of taxing interest-bearing capital. For the latter, far beyond taxation, these reforms represent resistance against dominant capital.…”