The purpose of the article is to discuss the possible social consequences of the implementation of the universal health coverage (UHC) system in the Republic of Armenia from the point of view of ensuring inclusiveness and to evaluate their possible effects on the incomes of different strata of the population. The problems of the research are related to the study of the issues of both quantitative and qualitative assessment of the effects caused by the introduction of UHC and the development of relevant recommendations for reforms in that context. During the research, statistical, inductive and deductive, analytical, simulation analysis methods were used. According to the results of the research, the introduction of UHC in the form proposed by the draft law will significantly increase the tax burden of taxpayers included in the lowest income groups of the population, in some cases even reaching up to the entire income. Within the framework of the research, it was substantiated that the Gini coefficient of income inequality before taxation in the Republic of Armenia is 0.5724, after taxation, taking into account only income tax, 0.5722, with the effects of other regressive components of labor taxation: social and stamp fees, 0.5911. And here, if we take into account the impact of the introduction of the Universal health coverage rate, the Gini coefficient after taxation will be 0.6088, which means that the inequality from the viewpoint of income distribution will be deepened even more with the introduction of this framework of the system. In order to solve the problems, identified within the framework of the research, it is proposed to introduce a progressive scale of mandatory medical insurance premiums, as well as to provide somewhat different mechanisms of state copayments (subsidies) for socially vulnerable and low-income groups of the population.
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