Onkológia 6/2016

Donation and bribery in the health sector

Donation is a popular legal institution. Nowadays there would be no real birthdays or Christmas celebrations without that. However, it is strongly regulated within health sector. Different persons as donors and individual circumstances of the donation modify this otherwise comfortable and enjoyable way of untaxed transfer of value to another person. Regulation within health sector makes it complicated, often completely impossible, sometimes maybe also taxable, and in extreme cases inadequate donation in health sector could be the subject of criminal proceedings. The solution is not to pretend non-existence of donation in health sector. It should be untabooed, and this long-term social phenomenon should be brought to light. Within legal boundaries we have to reach consensus on the optimal application for the benefit of stakeholders.

Keywords: donation, bribery, health sector