GST and Healthcare Accessibility: A Conceptual Framework Linking Tax Policy with Public Health Efficiency

Author(s): Dr. Chaganti Rami Reddy

Abstract:

This study explores the relationship between Goods and Services Tax (GST) and healthcare accessibility through a conceptual framework linking tax policy with public health efficiency. As healthcare systems face increasing cost pressures and accessibility challenges, the role of fiscal policy-particularly indirect taxation-has become critically important. The study adopts a theoretical research design based on secondary data collected from peer-reviewed journals, edited books, Scopus- and Web of Science-indexed articles, and government reports from the Government of India and the Government of Andhra Pradesh. The findings indicate that GST has improved transparency, reduced tax cascading, and enhanced efficiency in healthcare supply chains. However, it also imposes additional cost burdens on certain medical goods and services, which may negatively affect affordability and access, especially for economically weaker populations. The study emphasizes that the impact of GST on healthcare accessibility is highly dependent on policy design, including tax exemptions, differential tax rates, and alignment with public healthcare schemes. Institutional efficiency and governance mechanisms further influence how effectively GST contributes to public health outcomes. The study concludes that GST can serve as a strategic policy tool for improving public health efficiency if it is carefully designed to balance economic objectives with healthcare accessibility. The proposed conceptual framework provides insights for policymakers to develop more inclusive and health-oriented tax policies.

keywords:
GST, Healthcare Accessibility, Public Health Efficiency, Tax Policy, Indirect Taxation, India, Healthcare Economics

Pages: 65-68     |    5 View     |    1 Download