Role of Health Procedures and Events of The National Health Agency - ANS: Analysis of the Tax Aspect in Relation to the Cost For Health Plans

Objective: This article aims to analyze the exhaustive aspect of the List of Health Procedures and Events of the National Health Agency - ANS, in relation to the cost to health plans. To this end, the emergence of the right to health as an individual right of the human being and its evolution in Brazilian legislation were discussed. Method: As a method of data collection for analysis, scientific texts that examine the way a health plan works and jurisprudence of Brazilian courts that address the exhaustive nature of the ANS List were considered. Results and Discussion: The hybrid system of health service provision in Brazil was addressed, with emphasis on the commercialization of health plans and the limitation of their care coverage to what is provided for in the ANS List, in order to enable their operation, since the duty to provide unlimited health services is the State's. Conclusion: From then on, it was possible to affirm that the recognition of the exhaustive nature of the List is essential to make the operation of health plans viable, at the risk of the service becoming very expensive and unfeasible to be contracted by the population.