[Financing in Brazilian health care system: a recent retrospective and dentistry approach].

The guided policies designed to modify the health care system occurred in three stages: the first occurred at the end of the military regimen with the implantation of the Integrated Actions of Health (AIS); the second came with the implantation of the Unified and Decentralized Health System (SUDS) in 1987; and the third was the promulgation of the Constitution in 1988, when the Brazilian Unified Health System (SUS), an organizational structure based on principles of citizenship and social justice, was then created. With the creation of SUS, there was the need for defining objectives and strategic lines of direction for the decentralization process, concerning responsibility aspects, relations among managers, and criteria of transference from federal to state and municipal levels. Thus, the objective of this study was to accomplish a recent retrospective of the budgetary plan aimed at health care, with an approach on dental care. Data collected from the Ministry of Health (DATASUS) between 1998 and 2005 were used in this retrospective study. In conclusion, a positive situation was observed for transferred annual values, suggesting that the reorganization and financial structure of the Brazilian health system is starting to work.