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KMID : 1138920080070010002
Health Insurance Forum
2008 Volume.7 No. 1 p.2 ~ p.14
Strategy of financing National Health Insurance for the financial stability
Tchoe Byong-Ho

Abstract
The principles of health care financing should be based on the equitable contribution according to ability to pay, stability of accruing revenue, responsiveness of contributors, and spreading-out sources of financing. This paper suggests the insurance-type financing imposed on the regularly accruing labor income and pension, and supplemental financing such as taxation on the non-regular incomes of interests, transfer income, inheritance, property income. Besides, taxations on tobacco, alcohol and gas are recommended. Tax financing as an alternative way against insurance-financing is suggested as taxation on income, consumption(value-added), property, automobile, and health-related sin taxes. Now is a very critical time to study, debate and draw social consensus to reform toward sustainable health care financing.
KEYWORD
social health insurance, contribution financing, tax financing
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