Health sector reform in Brazil built the Unified Health System according to
a dense body of administrative instruments for organizing decentralized se
rvice networks and institutionalizing a complex decision-making arena. This
article focuses on the equity in health care services. Equity is defined a
s a principle governing distributive functions designed to reduce or offset
socially unjust inequalities, and it is applied to evaluate the distributi
on of financial resources and the use of health services. Even though in th
e Constitution the term "equity" refers to equal opportunity of access for
equal needs, the implemented policies have not guaranteed these rights. Und
erfunding, fiscal stress, and lack of priorities for the sector have contri
buted to a progressive deterioration of health care services, with continui
ng regressive tax collection and unequal distribution of financial resource
s among regions. The data suggest that despite regulatory measures to incre
ase efficiency and reduce inequalities, delivery of health care services re
mains extremely unequal across the country. People in lower income groups e
xperience more difficulties in getting access to health services. Utilizati
on rates vary greatly by type of service among income groups, positions in
the labor market, and levels of education.