Mokesčių administratorius, rinkdamas mokesčius, gana dažnais susiduria su pajamų slėpimu, kuris pasireiškia darbo užmokesčio mokėjimu „vokeliuose“, apsimestinių sandorių sudarymu ir vykdomos ekonominės veiklos slėpimu ir pan. Kovojant su šiuo reiškiniu, sukurta teisinė bazė, numatanti priemonės ir būdus (šaltinius), kurie padeda mokesčių administratoriui nustatyti realias gyventojų pajamas. Tačiau, ar ta teisinė bazė yra pakankama ir ar mokesčių administratorius turi užtektinai priemonių ir būdų (šaltinių), autorė ir bando atskleisti savo magistro darbe. Autorė magistro darbe daugiausia remiasi Lietuvos Respublikos teisės aktais ir tik fragmentiškai vadovaujasi ES teisės aktais, teismų praktika ir negausia moksline literatūra. Temos analizė plėtojama sisteminės analizės, lingvistinio, apibendrinimo ir teisinių dokumentų analizės metodų pagalba. Šiame magistro baigiamajame darbe nagrinėjami duomenų gavimo apie gyventojų pajamas ir išlaidas teisiniai pagrindai, duomenų šaltiniai, pateikiami mokesčių administratoriaus gaunami duomenys apie gyventojų pajamas ir išlaidas, aptariamas duomenų apie gyventojų išlaidas reikšmingumas gyventojų pajamų nustatymui. Be to, analizuojami Lietuvos Respublikos Seimo nario Jono Rimanto Dagio pateiktų Lietuvos Respublikos gyventojų turto deklaravimo įstatymo pakeitimo įstatymo projektų, kuriais jis siūlo įvesti visuotinį turto deklaravimą, ir Lietuvos Respublikos Seimo nario Jurgio Razmos pasiūlymo įvesti visuotinį turto, pajamų ir išlaidų... [toliau žr. visą tekstą] / Tax administrator while gathering taxes quite often faces undeclared income. Sometimes the remuneration is paid illegally in “envelopes”, artificial transactions are concluded, economical activity is hided and etc. In order to control such abuses the legal base, which settles measures and methods (data) for tax administrator determine real income of individual, is created. However, there still is a doubt, if this legal base is effective enough and does tax administrator have enough measures and methods (data) to control income of individuals. Thus these questions are being tried to disclose by the author in the final master‘s work. The author in the final master‘s work mostly refers to the legal acts of Republic of Lithuania and only in fragmentary way follows the legal acts of European Union, case law and scanty scientific literature. The analysis of the theme is developed by systematic analysis, linguistic, conclusion and analysis of the legal documents methods. In this final master‘s work the legal bases of receiving individuals‘ income and expenses data, the sources of data are analysed, individuals‘ income and expenses data, received by tax administrator is presented. The importance of the individuals‘ expenses data in case to determine individuals‘ income is discussed in this final master‘s work as well. Furthermore, the advantages and disadvantages of the Drafts of Amendment of the Law on Individuals‘ Property Declaration, submitted by member of Parliament of... [to full text]

Η παρούσα εργασία εκπονήθηκε στο πλαίσιο του Μεταπτυχιακού Προγράμματος Σπουδών, στην κατεύθυνση «Φαρμακευτικό Μάρκετινγκ», του τμήματος Φαρμακευτικής της Σχολής Επιστημών Υγείας του Πανεπιστημίου Πατρών. Σύμφωνα με τον Παγκόσμιο Οργανισμό Υγείας (World Health Organization, WHO), η Υγεία είναι «μια κατάσταση φυσικής, πνευματικής και κοινωνικής ευεξίας, η οποία επιτρέπει σε κάθε άτομο να διάγει μια ζωή κοινωνικά και οικονομικά παραγωγική» (www.who.com). Από την άλλη πλευρά, η Φροντίδα Υγείας είναι «το σύνολο των αγαθών και υπηρεσιών που καταναλώνονται προκειμένου να επιτευχθεί ένα δεδομένο επίπεδο υγείας». Το επίπεδο της δημοσίας υγείας είναι από τους βασικότερους δείκτες της ανάπτυξης μιας χώρας. Σύμφωνα με τα πρότυπα υγείας του ΟΟΣΑ υγειονομική δαπάνη είναι το σύνολο των δαπανών για δραστηριότητες μέσω της χρήσης ιατρικής, φαρμακευτικής και παραϊατρικής γνώσης, που αποσκοπούν στην προαγωγή της υγείας, στην πρόληψη ασθενειών και στη μείωση της πρόωρης θνησιμότητας. Επομένως το φάρμακο ως κοινωνικό αγαθό αποτελεί επένδυση για την ευημερία και την υγεία των πολιτών. Ως σύστημα υγείας ορίζεται το σύνολο των ανθρώπινων, υλικών και χρηματικών πόρων καθώς επίσης των οργανισμών, των ιδρυμάτων και των φορέων οι οποίοι συνδέονται με τη χρηματοδότηση, τη ρύθμιση και την επιτέλεση των «δράσεων υγείας». Το ελληνικό σύστημα υγείας αποτελεί ένα μικτό σύστημα με συμμετοχή του ιδιωτικού και του δημόσιου τομέα, τόσο από την πλευρά της παροχής υπηρεσιών υγείας όσο και από την πλευρά χρηματοδότησης αυτών. Το επάγγελμα του φαρμακοποιού, ολοένα και περισσότερο, αναγνωρίζεται παγκοσμίως ως σημαντικό για την προώθηση της υγείας. Το 1980 αναδύθηκε η έννοια της φαρμακευτικής φροντίδας η οποία επανεστίασε στις προσπάθειες των φαρμακοποιών για την επίτευξη θεραπευτικών αποτελεσμάτων στον ασθενή, τα οποία θα βελτίωναν την ποιότητα ζωής του. Ως φάρμακο, σύμφωνα με τον επίσημο ορισμό όπως αυτός έχει διατυπωθεί από τον Παγκόσμιο Οργανισμό Υγείας ορίζεται: «Κάθε ουσία ή μίγμα ουσιών, που παράγεται, προσφέρεται προς πώληση, ή παρουσιάζεται για χρήση στη διάγνωση, στη θεραπεία, στον μετριασμό ή στην πρόληψη νόσου, μη φυσιολογικής φυσικής κατάστασης, ή των συμπτωμάτων τους στον άνθρωπο ή στα ζώα, καθώς και για χρήση στην αποκατάσταση, την διόρθωση, ή την μεταβολή οργανικών λειτουργιών στον άνθρωπο ή τα ζώα». Ο κλάδος του φαρμάκου, ως κατηγορία του κλάδου υγείας έχει όλα τα χαρακτηριστικά με εντονότερο το χαρακτηριστικό της αβεβαιότητας στη ζήτηση, καθώς η ζήτηση είναι τριχοτομημένη αφού ο γιατρός χορηγεί την ιατρική συνταγή, ο ασθενής καταναλώνει τα φαρμακευτικά προϊόντα και ο ασφαλιστικός οργανισμός ή το κράτος τα αποζημιώνει. Ισχύει λοιπόν μιας σχέση αντιπροσώπευσης του ασθενούς, ενώ σε όλα αυτά θα πρέπει να προστεθεί και το ζήτημα της προκλητής ζήτησης προερχόμενης κατά κύριο λόγω από τις φαρμακευτικές επιχειρήσεις ή εταιρείες μέσω πάντα των συνταγογράφων ιατρών. Η φαρμακευτική αγορά υποτίθεται ότι υπόκειται σε αυστηρούς ελέγχους σε ότι αφορά την ασφάλεια και τη δραστικότητα των φαρμάκων. Ωστόσο κοινή διαπίστωση αποτελεί η έλλειψη σταθερού θεσμικού πλαισίου, ρυθμιστικών κανόνων και η καταπάτηση της αρχή της ισότητας στην πρόσβαση των ασθενών στα αγαθά και στις υπηρεσίες υγείας. Σκοπός της εργασίας ήταν να ερευνηθούν και να αποτυπωθούν οι απόψεις δείγματος φαρμακοποιών σχετικά με το ρόλο και τη δραστηριότητα της φαρμακευτικής βιομηχανίας στην ελληνική φαρμακευτική αγορά. Συγκεκριμένα εξετάζεται η σημασία της συμμετοχής και του ρόλου της φαρμακευτικής βιομηχανίας στην ελληνική φαρμακευτική αγορά, στην ελληνική οικονομία, στην έρευνα, καθώς και σε ότι αφορά την κοινωνική τους ευθύνη, τόσο λόγω της θεωρούμενης αθέμιτης επιρροής που ασκούν στους συνταγογράφους ιατρούς, όσο και λόγω της αύξησης του σύνολο της δημόσιας φαρμακευτικής δαπάνης, προκειμένου να διαπιστωθεί αν τα υπάρχοντα “guidelines” που διέπουν την λειτουργία της φαρμακευτικής αγοράς και έχουν θεσπιστεί από τους αρμόδιους φορείς ελέγχου και πιστοποίησης επαρκούν. / The present study was carried out within the framework of the Program of Postgraduate Studies (subject area: Pharmaceutical Marketing) of the Department of Pharmacy, School of Health Sciences, University of Patras. According to the World Health Organization (WHO), health is defined as “a state of complete physical, mental and social well-being, and not merely the absence of disease or infirmity, allowing thus an individual to live a socially rewarding, and financially productive life” (http://www.who.int/en/). On the other hand, healthcare is “the total of goods and services consumed in order to achieve a given standard of health”. Public health level is one of the key development indicators for any country. According to OECD’s health standards, health expenditure is the total expenditure for activities carried out and aimed at promoting health, preventing diseases and reducing premature mortality with the use of medical, pharmaceutical and paramedical knowledge. Therefore a medicinal product seen as a social good is an investment for the citizens’ health and prosperity. A health system is defined as the total of human, material and pecuniary resources as well as the entire set of the organizations, institutions and bodies involved in financing, regulating and carrying out “health operations”. The Greek health system is a mixed health system combining both the public and the private sector on the part of the health service providers and on the part of the providers of funds. The profession of pharmacy is increasingly recognized worldwide as significant for the promotion of health. In 1980 the concept of pharmaceutical care emerged, which refocused on the pharmacists’ efforts for the achievement of therapeutic effects on patients, in order to improve their quality of life. According to the official definition provided by World Health Organization a medicine or medicament is “any chemical substance or mixture of substances, which is produced, offered for sale or intended for use in the medical diagnosis, cure, treatment, palliation or the prevention of a disease, an abnormal natural condition or their symptoms in humans or animals as well as for use in the restoration, correction or modification of organic functions in humans or animals”. The sector of medicinal products, seen as a category of the health sector, has all the characteristics of the latter with most prominent the characteristic of uncertainty as regards the demand inasmuch as the demand is split in three parts since the physician prescribes a medicine, the patient consumes the medicine and the health insurance organization or the state reimburses the same. As a result, there is a representation relationship for the patient. Moreover it should be added in the above the issue of the induced demand emanating primarily from the pharmaceutical enterprises or companies through the prescribing agents - physicians. The pharmaceutical market is supposed to be subject to stringent controls as regards the medicines’ safety and activity. Nevertheless it is well known the lack of a stabilized institutional framework, regulatory rules and the encroachment of the principle of equality with regard to the patients’ access to health goods and services. The aim of the study was to investigate and represent the views of a sample population of pharmacists with reference to the role and the activity of the pharmaceutical industry in the Greek pharmaceutical market. In particular, the significance of the pharmaceutical industry’s contribution and role on the Greek pharmaceutical market, Greek economy, and research in addition to the companies’ social responsibility are examined given both the supposedly improper influence that they pursue to the prescribing agents – physicians and the increase of the total amount of the public pharmaceutical expenditure so as to ascertain whether the existing “guidelines”, which have been established by the competent inspection and certification bodies and govern the operation of the pharmaceutical market, suffice.

Este estudo descreve os custos tributários que incidem sobre os contribuintes, tendo como enfoque principal a carga tributária. A carga tributária é conceituada e analisada nos seus aspectos teóricos, com destaque para a justa distribuição do ônus tributário entre as pessoas. No segundo momento são apresentadas e comparadas as diferentes metodologias das estimativas de carga tributária no Brasil, ressaltando as fontes de dados e as hipóteses simplificadoras de cada uma delas. Em seguida é descrito o procedimento para estimar no final de 2006 a carga tributária brasileira para 2005, evidenciando a disponibilidade de dados e as dificuldades de realizar essa tarefa. Finalmente são qualificadas as estimativas das diferentes instituições brasileiras em relação a seus objetivos, permitindo uma melhor compreensão das razões de alguma diferença nos valores calculados, que dependem basicamente do momento de sua divulgação e de sua finalidade. / This paper describes the tax expenses that fall on the contributors, and its main approach is the tax ratio. The tax ratio is conceptualized and analyzed in its theoretical aspects, emphasizing the fair distribution of the tax onus among people. Later, we present and compare the different methodologies of the estimates of tax ratio in Brazil, highlighting the sources of data and the simplifying hypothesis of each one of them. It is described the proceedings to estimate the tax ratio of 2005, at the end of 2006, highlighting the availability of data, as well as the difficulties to accomplish such task. Finally, we qualify the estimates of the different Brazilian institutions regarding their aims, allowing a better understanding of the reason for some discrepancies in the numbers, which basically depend on the moment of their release and on their purpose.

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

abstract: The purpose of this study was to collect specific data concerning the use of financial resources from extant adult community bands that are members of the Association of Concerts Bands (ACB). An adult community band is defined as an ensemble consisting primarily of amateur adult woodwind, brass, and percussion performers, the majority of whom are not satisfying school, college, or military requirements through participation. This investigation comprises two main parts: 1) a perusal of the development of adult community bands within the overall history of bands in the United States, including, when possible, financial aspects of their operations; and 2) an examination of financial trends in ACB organizations, as illustrated by survey data. An electronic survey was designed to examine six questions: 1) what are the budgets of today’s community bands, 2) how do bands compensate their staff and personnel, 3) where are bands spending their money, 4) what are their sources of income, 5) how are their current financial trends different than Peter Martin’s 1983 study on community bands, and 6) are there trends in regards to their expenses, revenues, bands’ longevity, and locations? In order to make more accurate conclusions, the author divided bands into five classes, based on their financial structure, to analyze and compare data. Five major trends were observed: 1) current adult bands are usually non-profit organizations that list monetary compensation for their conductors on their Annual Operating Budget (AOB), 2) fifty-four percent (54%) of bands with an AOB spend between $4,000 and $19,999, 3) after adjusting for inflation, monetary compensation has remained nearly the same over the last thirty-four years, 4) music is the most common expense among adult bands, and 5) since 1983, the number of bands reporting government funding as a revenue source has decreased. / Dissertation/Thesis / Doctoral Dissertation Music 2017

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

The main goal of this thesis was to analyze the gifts, promotional items and representation expenses of the accounting and tax perspective. Further to address the accounting and tax cases to specific cases of practice and finally the evaluation of the legislative action in this area.

Este estudo descreve os custos tributários que incidem sobre os contribuintes, tendo como enfoque principal a carga tributária. A carga tributária é conceituada e analisada nos seus aspectos teóricos, com destaque para a justa distribuição do ônus tributário entre as pessoas. No segundo momento são apresentadas e comparadas as diferentes metodologias das estimativas de carga tributária no Brasil, ressaltando as fontes de dados e as hipóteses simplificadoras de cada uma delas. Em seguida é descrito o procedimento para estimar no final de 2006 a carga tributária brasileira para 2005, evidenciando a disponibilidade de dados e as dificuldades de realizar essa tarefa. Finalmente são qualificadas as estimativas das diferentes instituições brasileiras em relação a seus objetivos, permitindo uma melhor compreensão das razões de alguma diferença nos valores calculados, que dependem basicamente do momento de sua divulgação e de sua finalidade. / This paper describes the tax expenses that fall on the contributors, and its main approach is the tax ratio. The tax ratio is conceptualized and analyzed in its theoretical aspects, emphasizing the fair distribution of the tax onus among people. Later, we present and compare the different methodologies of the estimates of tax ratio in Brazil, highlighting the sources of data and the simplifying hypothesis of each one of them. It is described the proceedings to estimate the tax ratio of 2005, at the end of 2006, highlighting the availability of data, as well as the difficulties to accomplish such task. Finally, we qualify the estimates of the different Brazilian institutions regarding their aims, allowing a better understanding of the reason for some discrepancies in the numbers, which basically depend on the moment of their release and on their purpose.

Este estudo descreve os custos tributários que incidem sobre os contribuintes, tendo como enfoque principal a carga tributária. A carga tributária é conceituada e analisada nos seus aspectos teóricos, com destaque para a justa distribuição do ônus tributário entre as pessoas. No segundo momento são apresentadas e comparadas as diferentes metodologias das estimativas de carga tributária no Brasil, ressaltando as fontes de dados e as hipóteses simplificadoras de cada uma delas. Em seguida é descrito o procedimento para estimar no final de 2006 a carga tributária brasileira para 2005, evidenciando a disponibilidade de dados e as dificuldades de realizar essa tarefa. Finalmente são qualificadas as estimativas das diferentes instituições brasileiras em relação a seus objetivos, permitindo uma melhor compreensão das razões de alguma diferença nos valores calculados, que dependem basicamente do momento de sua divulgação e de sua finalidade. / This paper describes the tax expenses that fall on the contributors, and its main approach is the tax ratio. The tax ratio is conceptualized and analyzed in its theoretical aspects, emphasizing the fair distribution of the tax onus among people. Later, we present and compare the different methodologies of the estimates of tax ratio in Brazil, highlighting the sources of data and the simplifying hypothesis of each one of them. It is described the proceedings to estimate the tax ratio of 2005, at the end of 2006, highlighting the availability of data, as well as the difficulties to accomplish such task. Finally, we qualify the estimates of the different Brazilian institutions regarding their aims, allowing a better understanding of the reason for some discrepancies in the numbers, which basically depend on the moment of their release and on their purpose.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-02-14T13:00:31Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertação Mestrado Flávio Henrique Lago Guimarães.pdf: 777918 bytes, checksum: 76c78514e16a6c883b689416cf63beab (MD5) / Made available in DSpace on 2017-02-14T13:00:31Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertação Mestrado Flávio Henrique Lago Guimarães.pdf: 777918 bytes, checksum: 76c78514e16a6c883b689416cf63beab (MD5) Previous issue date: 2015-01-29 / O medicamento é um insumo importante para o bem-estar das populações e deve ser encarado como um meio, uma possibilidade a ser usada tanto para prevenir agravos, quanto também para recuperar a saúde. Nos últimos anos, o gasto farmacêutico vem tornando-se uma ameaça à sustentabilidade dos sistemas públicos de saúde de muitos países. O orçamento crescente destinado à provisão dos medicamentos tem competido com outras grandes prioridades no setor saúde e esses gastos em farmácia não têm correspondido a melhorias significativas nos indicadores de saúde. Este trabalho tem como objetivo apresentar no ano de 2012 os gastos com medicamentos declarados pelos municípios pernambucanos e realizar uma correlação destes gastos com indicadores sanitários e socioeconômicos, utilizando como fonte de informação destes gastos o Sistema de Informação sobre Orçamentos Públicos em Saúde (SIOPS). Os municípios estudados foram categorizados em cinco grupos e através do STATA foi aplicado modelos de regressões múltiplas para identificar possíveis correlações entre as variáveis explicativas. Observou-se correlação negativa dos gastos com medicamentos com a renda domiciliar per capita, ou seja, quanto menor a renda per capita dos municípios, maior o dispêndio com medicamentos pelos municípios pernambucanos e uma correlação positiva dos gastos com medicamentos com os gastos totais com saúde, ou seja, os gastos com medicamentos impactam significativamente nos gastos totais de saúde dos municípios. Por fim, municípios com resultados satisfatórios em saúde, sejam eles medidos através do acesso aos medicamentos ou a outros serviços devem está relacionados à condição socioeconômica da população deste território. Pois é a partir desta que os gestores públicos podem gerar receitas necessárias para a adequada estruturação e acesso aos usuários dependentes do SUS. / The drug is an important input for the population welfare and should be seen as a means, a possibility to be used both to prevent diseases, as also to regain health. In recent years, pharmaceutical spending has become a threat to the sustainability of public health systems of many countries. The growing budget for the provision of medicines has been competing with other major priorities in health care and pharmacy in these expenses have not corresponded to significant improvements in health indicators. This work aims to present in 2012 spending on drugs declared by municipalities of Pernambuco and perform a correlation of spending on health and socioeconomic indicators, using as source of information for these expenditures the Information System on Public Budgets in Health (SIOPS). Municipalities studied were categorized into five groups and through STATA was used multiple regression models to identify possible correlations between the explanatory variables. There was a negative correlation in drug spending with per capita household income, that is, the lower the per capita income of municipalities, higher expenditure on medicines by municipalities of Pernambuco and a positive correlation in drug spending to total health spending , ie spending on drugs significantly impact the total expenditure of health of municipalities. Finally, municipalities with satisfactory results in health, whether measured by access to medicines or other services need is related to the socioeconomic status of the population of this territory. It is from this that public managers can generate revenue needed for the proper structuring and access to the dependents of SUS users.