New Challenges in Accounting and Finance

Financing public spending on health is a challenge in an aging society. One option may be the Public-Private Partnership (PPP), which carries out long-term initiatives of great social importance. Health, very relevant to society, integrates Brazilian public accounts and is supported by the Unified Health System – SUS. The growing and significant aging of the population has been demanding more health services, with an impact on the SUS. The balance of the country's finances reinforces the need to resolve the public deficit, a situation that has afflicted Brazil for decades. The resumption of tax benefits, other financing opportunities and the reduction of tax expenditures are possible advantages of adopting PPPs, since the internalization of the proposal can be a potential gain, as it will allow investment to be deconcentrated from serving the poorest cities. populous to places less favored by the existing health network.