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KMID : 0986720190270020137
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Korean Journal of Medicine and Law
2019 Volume.27 No. 2 p.137 ~ p.154
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A Study of the Reform of the Tax System for Financing French Medical Insurance
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Suh Jung-Hwa
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Abstract
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France's health insurance system has the principle that the entire population must receive health benefits. In France, those with income, such as laborers, employees, and self-employed persons, gain the right to their social security system through contributions of about 30% of their income. Low-income groups benefit from social subsidies from social security funds created from income groups. The characteristic of the French medical insurance system is basically that patients pay for treatment and patients are compensated by the government. The French government will pay 70% of the medical costs for outpatients, including Chobanrho. And at the time of hospitalization, 80% of the treatment fee will be refunded from the country. In addition, 60% of the government subsidizes medical examinations such as ultrasonic examinations. That means that finance for French medical insurance comes entirely from taxes. All earners pay 30% of their average income as taxes, one-fifth of which is for social security. At present, the biggest reason for the deficit of medical insurance in France is the increase in public health and medical care users. The decline in France's social security resources can be explained by the fact that the share of social insurance premiums has decreased along with the increase in public expenditures. As a measure to increase social security resources in France, the tendency to increase taxes by injecting taxes is called fiscalisation. Taxation in France began in 1991 with the introduction of a duty levy on national income in preparation for “contribution sociale generalisee : CSG”. The CSG in France is a resource introduced into the French social security fund, which has relied largely on insurance premiums, and has gradually increased its share after the introduction. In addition, it can be noted that issues concerning the division of roles between taxes and premiums have been introduced from various angles after long-term studies.
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KEYWORD
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French medical insurance system, fiscalisation, contribution sociale generalisee, health insurance, social security
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