Pharma Sector under the Influence of the Parafiscal Mechanism: Clawback Tax

Nicoleta Asalos (), Costica Roman () and Patricia Bostan ()
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Nicoleta Asalos: “Ovidius” University of Constanta, Faculty of Economic Sciences, Romania
Costica Roman: “Stefan cel Mare” University of Suceava, Faculty of Economic Sciences, Romania
Patricia Bostan: “Sf. Cuvioasa Parascheva” Infectious Diseases Hospital, Iași, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 1, 869-875

Abstract: The authors of this paper address the issue of the „Clawback Tax” in the context of the desire to ensure an efficient and sustainable public health care system, but without affecting the legitimate interests of the Romanian Pharma Sector. Knowing what is meant by taxation and parafiscality, the penetration of the Clawback Tax substrata certainly requires a double approach: a legal one and an economic one (fiscal- budgetary). We consider the circumstances that led to the introduction of the Clawback Tax, the effects generated along the way and any changes that may be necessary, giving our work the following structure: Introduction; Theoretical Background;Research methodology focusing on the adoption of the Clawback Tax in Romania; Size and evolution regarding the financial source for the Single National Health Insurance Fund (FNUASS), based on the collection of the Clawback Tax; Adaptation of the regulatory framework on the Clawback Tax to the requirements of the Treaty on the Functioning of the European Union and Conclusions.

Keywords: Pharma sector; financing health; parafiscal mechanism; Clawback Tax; clarifications/assessments; necessary corrections (search for similar items in EconPapers)
JEL-codes: H51 I15 I18 K34 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiii:y:2023:i:1:p:869-875

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