süübimaksu

Süübimaksu is a term used in Estonian-language discussions to describe a hypothetical tax on injections. The word is formed from süübima (to inject) and maks (tax). The term does not denote an established policy in current tax systems but appears in debates and academic writings as a thought experiment about how to finance public health activities.

Conceptually, süübimaksu would levy charges on injections administered in medical settings or on injectable medicines, with revenue directed to public health programs. Designs vary: a fixed fee per injection, a levy on injectable drugs, or a tiered rate based on income or necessity. Proposals often include exemptions for essential vaccines and other essential medicines to protect access, and they may vary by whether the payer is a patient, provider, or payer of the medicine.

Policy status: The term is not part of formal legislation in major jurisdictions; it is mostly described in policy discussions, think-tank papers, or case studies illustrating the pros and cons of financing health care through service- or product-based taxes.

Criticism and reception: Critics argue that such a tax could discourage beneficial injections, raise costs for patients, or add administrative complexity. Proponents contend it could distribute the costs of health care more broadly and create incentives for efficient delivery. Evaluations typically note significant uncertainty about outcomes and equity effects.

See also: sin tax, health care financing, earmarked taxes.