scholarly journals Study on the Taxation of the Income Obtained from the Cryptocurrency Transfer

2020 ◽  
Vol 26 (40) ◽  
pp. 173-188
Author(s):  
Lucian Cernușca ◽  
Bogdan Cosmin Gomoi ◽  
Raluca Simina Bilți ◽  
Robert Cristian Almași
Keyword(s):  
Health Insurance ◽  
Coming Out ◽  
Income Tax ◽  
Social Health Insurance ◽  
Social Health ◽  
Virtual Currency ◽  
Taxable Income ◽  
The Social ◽  
Insurance Contribution

AbstractThis article discusses a number of conceptual and practical issues regarding the taxation of the income coming out from the transfer of virtual currency. The individuals who earn constant money from cryptocurrencies (over 600 lei per year) have the obligation to report their income yearly and to pay the income tax and the health insurance contributions in certain situations. According to the provisions of the Tax Code, the gains from cryptocurrency transfers will fall into the category of the taxable income from other sources. For individuals, this income will be declared through the Single Taxation Statement during the year following the year of its realization. Specifically, the earnings from cryptocurrencies in 2019 will be declared in 2020. As long as an individual keeps his income from cryptocurrencies in the form of cryptocurrencies, without actually using them, he is not obliged to declare them and pay the income tax and the Social health insurance contribution for them.

scholarly journals Participatory and responsive governance in universal health coverage: an analysis of legislative provisions in Thailand

2021 ◽  
Vol 6 (2) ◽  
pp. e004117
Author(s):  
Aniqa Islam Marshall ◽  
Kanang Kantamaturapoj ◽  
Kamonwan Kiewnin ◽  
Somtanuek Chotchoungchatchai ◽  
Walaiporn Patcharanarumol ◽  
...  
Keyword(s):  
Health Insurance ◽  
Social Health Insurance ◽  
Universal Coverage ◽  
Civil Servant ◽  
Social Health ◽  
Health Coverage ◽  
Medical Benefit ◽  
The Social ◽  
Universal Health ◽  
Universal Coverage Scheme

Participatory and responsive governance in universal health coverage (UHC) systems synergistically ensure the needs of citizens are protected and met. In Thailand, UHC constitutes of three public insurance schemes: Civil Servant Medical Benefit Scheme, Social Health Insurance and Universal Coverage Scheme. Each scheme is governed through individual laws. This study aimed to identify, analyse and compare the legislative provisions related to participatory and responsive governance within the three public health insurance schemes and draw lessons that can be useful for other low-income and middle-income countries in their legislative process for UHC. The legislative provisions in each policy document were analysed using a conceptual framework derived from key literature. The results found that overall the UHC legislative provisions promote citizen representation and involvement in UHC governance, implementation and management, support citizens’ ability to voice concerns and improve UHC, protect citizens’ access to information as well as ensure access to and provision of quality care. Participatory governance is legislated in 33 sections, of which 23 are in the Universal Coverage Scheme, 4 in the Social Health Insurance and none in the Civil Servant Medical Benefit Scheme. Responsive governance is legislated in 24 sections, of which 18 are in the Universal Coverage Scheme, 2 in the Social Health Insurance and 4 in the Civil Servant Medical Benefit Scheme. Therefore, while several legislative provisions on both participatory and responsive governance exist in the Thai UHC, not all schemes equally bolster citizen participation and government responsiveness. In addition, as legislations are merely enabling factors, adequate implementation capacity and commitment to the legislative provisions are equally important.

Consolidating the social health insurance schemes in China: towards an equitable and efficient health system

The Lancet ◽  
2015 ◽  
Vol 386 (10002) ◽  
pp. 1484-1492 ◽  
Author(s):  
Qingyue Meng ◽  
Hai Fang ◽  
Xiaoyun Liu ◽  
Beibei Yuan ◽  
Jin Xu
Keyword(s):  
Health Insurance ◽  
Health System ◽  
Social Health Insurance ◽  
Social Health ◽  
The Social

scholarly journals Governance and Purchasing Function under Social Health Insurance in Nepal: Looking Back and Moving Forward

2017 ◽  
Vol 15 (1) ◽  
pp. 85-87
Author(s):  
Vishnu Prasad Sapkota ◽  
Umesh Prasad Bhusal
Keyword(s):  
Health Insurance ◽  
Social Protection ◽  
Service Providers ◽  
Social Health Insurance ◽  
Social Health ◽  
Health Coverage ◽  
Health Security ◽  
The Social ◽  
Development Committee ◽  
Health Services Needs

Nepal is pursuing Social Health Insurance as a way of mobilizing revenues to achieve Universal Health Coverage. The Social Health Insurance governance encourages service providers to maintain quality and efficiency in services provision by practicing strategic purchasing. Social Health Security Programme is a social protection program which aspires to achieve the goals of Social Health Insurance. Social Health Security Development Committee needs to consider following experiences to function as a strategic purchaser. The Social Health Security Development Committee need to be an independent body instead of falling under Ministry of Health. Similarly, purchasing of health services needs to be made strategic, i.e., Social Health Security Development Committee should use its financial power to guide the provider behavior that will eventually contribute to achieving the goals of quality and efficiency in service provision. The other social health security funds should be merged with Social Health Security Development Committee and develop a single national fund. Finally, the state has to regulate and monitor the performance of the SHI agency.

scholarly journals Current status of clinical orthodontics in European and American countries

2020 ◽  
Vol 10 ◽  
pp. 204-223
Author(s):  
Kazuo Tanne
Keyword(s):  
Health Insurance ◽  
Social Health Insurance ◽  
Developed Countries ◽  
Social Health ◽  
Current Status ◽  
Frequent Use ◽  
The Social ◽  
Lingual Appliance ◽  
Jaw Deformity ◽  
Extraction Treatment

Current status of clinical orthodontics in European and American countries was examined by means of a questionnaire survey through internet. In the European and American countries, most popular technique in daily orthodontic practice is preadjusted straight wire edgewise technique. In major developed countries in Europe and America, the treatment fee is considerably high, whereas the fee is relatively low in the countries under development and/or after economic crisis. Rate of non-extraction treatment among all the cases treated with multi-bracket appliances is significantly higher in Europe and America than in Asia except in a few countries. In the European and American countries, treatment system for jaw deformity patients is well developed with higher availability of the social health insurance than in Asia. The maximum CLP prevalence of 0.200 is found in Germany and Austria and the mean is around 0.140 or one to 700 births. In general, CLP treatment is covered by social health insurance in European and American countries. In Europe and America, lingual orthodontic technique has not become popular because patients never want to hide orthodontic appliance. Higher cost of lingual appliance and lack in information and technical skills may be the reasons of less frequent use of lingual appliance. Many interviewees replied that usage of TADs has not become so popular in USA and Canada as compared to that in Asia. In another word, the initial fascination with TADs wore off and are now used in selected patients as needed. This may be due to more harmonious maxillofacial structure with longer and wider dentitions in Caucasians which also results in higher rate of non-extraction treatment with multibracket appliances in European and American countries.

The Social Health Insurance Scheme for Public Sector Employees in Sri Lanka and Its Effect on Reducing the Financial Burden of Illness

2019 ◽  
Vol 31 (7) ◽  
pp. 584-593
Author(s):  
Sumudu Karunaratna ◽  
Thushara Ranasinghe ◽  
Nadeeka Chandraratne ◽  
Amala De Silva
Keyword(s):  
Health Insurance ◽  
Public Sector ◽  
Inpatient Care ◽  
Financial Burden ◽  
Social Health Insurance ◽  
Health Insurance Scheme ◽  
Social Health ◽  
Insurance Scheme ◽  
The Social ◽  
Public Sector Employees

Agrahara is a mandatory social health insurance scheme providing coverage mostly for inpatient care for the public sector employees in Sri Lanka. For the 20 years of its’ existence there is no clear evidence on its’ effectiveness in reducing the financial burden due to ill health. We conducted a cross-sectional study among public sector employees (n = 500) in one district. Utilizing outpatient care was associated with a higher incidence of catastrophic health expenditure (29.4%) than utilizing inpatient care (7.2%). The poorest income quintile was at higher odds of facing catastrophic health expenditure than the richest. The social health insurance scheme with its lower utilization rate (38%) had only been able to protect 25% of households from catastrophe. Thus, alternative options to reduce out-of-pocket expenditure of outpatient care are needed. To improve the utilization rates of the social health insurance scheme, a wider benefit package, a cost-efficient delivery of government inpatient care, and improving awareness of the social health insurance policy are suggested.

scholarly journals Government Employees of Bangladesh and their Willingness to Pay for Social Health Insurance

2021 ◽  
Vol 11 (2) ◽  
pp. 207
Author(s):  
Soeb Md. Shoayeb Noman
Keyword(s):  
Health Insurance ◽  
Willingness To Pay ◽  
Social Health Insurance ◽  
Insurance Premium ◽  
Social Health ◽  
Government Employees ◽  
Insurance Scheme ◽  
Health Insurance Premium ◽  
The Social ◽  
The Cost

Determining the health insurance premium is the most important aspect in providing social health insurance. In measuring the rate, it is needed to calculate the cost of providing the service. One possible methodological tool of calculating the cost is the contingent valuation method for the evaluation of the consumers’ capacity and their willingness to pay for the services. This study applied a Logit model, having binary depended variable with follow up dichotomous choice at different premium levels, to estimate the factors associated to joining the social health insurance scheme. The study found that 80.1 percent of the government employees of Bangladesh wants to pay on average 6.69 percent of their basic salary as social health insurance premium. The result shows that younger peoples are less willing to pay while older people are more willing to pay for social health insurance. The study also revealed that the area of residence and no of visit to doctor play a key role in determining the willingness to pay. This study should help the policymakers to formulate and implement the social health insurance scheme in Bangladesh.

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