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

Author(s): Viorica Puşcaciu, Florin Dan Puşcaciu, Rose-Marie Puscaciu
Subject(s): Economy
Published by: Editura Universitară Danubius
Keywords: claw-back tax; health system; money; manufacturers of medicines; taxpayer
Summary/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 problem 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.

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