Direito à saúde e novo regime fiscal: uma análise à luz do liberalismo rawlsiano

Abstract

The present research aims to analyze, in the light of Rawlsian liberalism, the right to health and the new tax regime, which was instituted by Constitutional Amendment 95 of 2016 and established a new calculation system for public health financing, reflecting on its conformity with the ideal of distributive justice advocated by egalitarian liberalism and with the constitutional model itself of granting this essential resource. John Rawls's theory of justice will be the theoretical framework used to support the discussions, being apropriate and sufficient for the purpose of the study, in so far as the reading of this philosophical prism is of a contemporary conception of social justice that prioritizes all individuals when distributing primary goods, which today must be read as fundamental rights. We believe that the right to health must be realized for all citizens, since it is an indispensable legal asset for life and the protection of human dignity, collaborating in this way, so that people can carry out the actions necessary for the realization of their life plan, therefore, the strengthening of the Unified Health System, notably in a scenario of implementation of a severe policy of economic austerity. This conjures us to answer the question whether the new tax regime is compatible with the best way to distribute the right to health, within the conception of concession instituted by the Constitution of the Republic of 1988. The study used as methodology, mainly, the bibliographic survey, being eminently theoretical research.