The reform was designed to fund a massive increase in Poland's public healthcare spending to seven percent of GDP by 2027.

Poland has historically struggled with one of the lowest levels of healthcare funding in the European Union. To address this, the government tied the tax overhaul directly to healthcare. The plan aimed to raise public healthcare spending from four percent of GDP to six percent by 2023, eventually reaching seven percent by 2027. This massive funding boost was meant to rebuild a system that struggled deeply during the pandemic, ensuring better care for all citizens.