Claw-back Tax - a Fang of Romanian Health System, or a Moral Duty?

• Author: Viorica Puscaciu, Florin-Dan Puscaciu, Rose-Marie Puscaciu
• Pages: 317-328

Social Innovation and Social Economy

317

Claw-back Tax - a Fang of Romanian Health or a Moral Duty?

Viorica Puscaciu1, Florin-Dan Pușcaciu2, Rose-Marie Pușcaciu3

Abstract: This study belongs to the scientific field of economics, more precisely to finance area. The

scientific challenges to which this approach tries to find answers are the so controversial claw -back tax. It is a

fee that even if is applied to different fields of the economy, it succeeded to set up only the national health

system from our country, and that is why, this approach try to clarify it. The obtained results of this work

intends to bring more light in this dispute between the manufacturers of drugs and the state authority; in this

matter, one part considers this claw-back tax as being a moral one, and the others think that it is something

abusing their profits. The aim of this study is to clarify this matter, by objectively analyzing the prob lem from

both sides, with their arguments, and with the scientific instruments. So, these are our objectives, treated with

the qualitative scientific methods, trying to reach the results and getting the conclusions of this research.

Keywords: claw-back tax; health system; money; manufacturers of medicines; taxpayer

JEL Classification: G32, G34; J33; M41; M52; M55

1. Introduction

The choice of this theme came from its importance and topicality of the subject. The scientific frame

of this paper is circumscribed to the most present theme from time to time in our economic life. The

scientific work is circumscribed economic area, specifically financial one, whose events and changes

never ceases to amaze us, causing us to constantly seek new answers to other questions that always

gives this area of research. The theme is both a challenge, and also a desire to add some more

clarification to this matter. The research hypothesis is chosen from this multitude of taxes, and the

reason is that this claw-back tax which affects the sanitary system in our country, the problem is: if

this claw-back tax is a legal in sense of moral one, or not? This theme is important to be clarified, even

if for its topicality, in our days, and of course for its implications in our life. As for the research

methodology used in our work it is about a qualitative analysis. The paper proposes a theoretical and

doctrine clarifying of the areas. The intuitive method used is because of the lack of data and qualitative

approach to areas further research which implies a balanced approach and in terms of quantity. It is

also used a prospect method of the impact of claw-back tax on the main undertakings involved:

producers, consumers and the state.

Our paper begins with the clarifying the theoretical concept of claw-back fee, by iterating both the best

respectful sources as international dictionaries, and also continuing with a pleiade of illustrious authors

which have researched this area. After this starting presentation of the subject, this paper continues

with the explanation of the topic applied from the theory into practice: that is in the medical system,

with special mention to our country. It is fully explained the background of this fiscal measure in the

1 P rofessor, PhD, University of So uth-East Europe Lumina, Romania, Address: 64B Sos. Colentina, Bucharest, Romania,

Tel.: +4 021 240 30 22/+4 021 240 30 33, E-mail: viorica.puscaciu@lumina.org.

2 Professor, PhD, Department of Economics, Danubius University of Galati, Romania, Address: 3 Galati Blvd., Galati

800654, Romania, Tel.: +40372361102, E-mail: fdpuscaciu@univ-danubius.ro.

3 Senior Lecturer, PhD, Department of Economics, Danubius University of Galati, Romania, Address: 3 Galati Blvd., Galati

800654, Romania, Tel.: +40372361102, Corresponding author: rosemarie.puscaciu@univ-danubius.ro.