We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Özel Hastanelerde Hekimlik Hizmet Alımı Uygulamasının Mali Açıdan Analizi.
- Authors
Bozdemir, Enver
- Abstract
Objective: The aim of the study is to analyze whether the private hospitals are advantageous in terms of costs in terms of receiving services from the physicians within the framework of the labor force and despite that, to analyze whether doctors who provide services, are advantageous in terms of economic, legal and tax. Methods: In this study, was conducted case analysis of a physician operating in the field of anesthesia and reanimation in terms of cost in the case that physicians of private hospitals are dependent on their employers or if they benefit in the form of service procurement within the framework of labor force from independent external sources. Results: In the event that a physician works in a hospital for a fee, the monthly net income is 15.862,64 TL, in the scope of 4/a SGK payment is 59.363,46 TL annually and the tax payment is 84.076,37 TL annually. In the event that the invoice is issued, according to the calculation of other opportunities, the monthly net income is 15.087,73 TL, in the scope of 4/b SGK payment is 7,294.44 TL annually and tax payment is 98.020,00 TL annually. Conclusions: Accordingly, taking into account the normal working hours of private hospitals, it was determined that receiving medical services was more advantageous both in terms of cost and legal aspect. On the other hand, it was determined that a physician rendered an invoice and provided less profit than if he/she provided services.
- Subjects
HEALTH services administration; PROPRIETARY hospitals; INCOME; PHYSICIANS; PURCHASING; TAXATION; USER charges; ECONOMICS
- Publication
Konuralp Medical Journal / Konuralp Tip Dergisi, 2020, Vol 12, Issue 1, p87
- ISSN
1309-3878
- Publication type
Article
- DOI
10.18521/ktd.511332