| Abstract [eng] |
SUMMARY In Master's thesis analyzed of ensuring transparency in the provision of taxable and non-taxable medical services. Transparency in healthcare organizations is essential creating patient-centered care culture in which patients are respected, informed and involved in their health and well- being care process. Organizational transparency is crucial healthcare system element, increasing patient safety and improving provided services quality. Healthcare is one of the most vulnerable sectors due to lack of transparency and corruption manifestations providing taxable and non-taxable medical services. In this context, healthcare system faces various obstacles providing taxable and non-taxable medical services, when there is lack of information about possibilities to obtain such services, access to necessary taxable and non-taxable services has time limitation, and identified provided services quality problems. Non-assurance of transparency providing taxable and non-taxable medical services is often associated with corruption, poor decision-making process, lack of service providers accountability, inadequate management of public organizations. Structure. The master's thesis consists of summary (in Lithuanian and English), introduction, theoretical, methodological and empirical parts, conclusions, recommendations, list of references and appendices. Analyzed problematic issues: 1. How is implemented principle of transparency providing taxable and non-taxable medical services? 2. What are reasons/situations for non-implementation of transparency principle providing taxable and non-taxable medical services? 3. What is public members opinion/attitude towards transparency principle and it`s implementation providing taxable and non-taxable medical services? Research results. Public opinion empirical study showed that taxable services and their accessibility are often rated better than non-taxable medical services, i.e. good and excellent. Transparency of healthcare institutions generally valued positively by public members. There is critical attitude towards informal payments (bribes) to healthcare personnel for received services however public members believe that informal payments affect healthcare services quality. The most common difficulties encountering non-taxable medical services are long waiting time, limited information about possible free alternatives to taxable services, limited availability of free tests or procedures, complex and inconvenient non-taxable registration system. Informal payments are viewed negatively: they have negative impact on healthcare system transparency and on patients, who feel pressured due to informal payments. Public member not condone informal payments, but they agree that these payments can expedite access medical services that are difficult-to-access. Lack of information about services payment, unclear services pricing and additional fees are problems associated with informal payments risk and lack of transparency, which reduces public members` trust about provided services. Trust of healthcare system is rated average. Availability of both taxable and non-taxable services has positive impact on higher healthcare system trust level. |