A Governança Tributária de Medicamentos para Doenças Crônicas não Transmissíveis e a Perspectiva de Desoneração no Brasil.

The objective of the present work is to analyze the governance of tax burden of medicine to treat the main chronic non-communicable diseases (CNCDs) in Brazil and the institutional and economic perspectives for tax exoneration of medicine for human use. The bibliographic and document research have been used to identify the main taxes imposed on medicine, the public access policies of CNCDs's medicines and the possibility of tax exoneration. The results show that the pharmaceutical sector tax governance in conjunction with Brazilian tax system is complex. The revenue of this sector has not been affected by the 2012 - 2017 crises. It was found that Brazil had the biggest tax burden on medicine in the world, 32% in 2019. There six exoneration projects that waited for vote both in the Senate and Chamber of Deputies. However, none of the projects tackled the CNCDs. A medicine tax exoneration is unfeasible for governments taking into account the Brazilian economic and budgetary scenario lately. It is recommended the implementation of a specific CNCDs tax exoneration project as a public policy, since it would not strongly impact the government revenue. [ABSTRACT FROM AUTHOR]