Call it a tax, but it is a fine. It should not be possible to force anyone to purchase a service. While it boosts the economy in the health care providing industry, most health care only covers part of a cost and you end up paying out of pocket for the majority of your expenses anyway. If we are going to have an enforced health care system, it needs to be in the same vein as the NHS of the UK: a separate payment/tax built in by default to a pay check providing health care across the board. Insuring that everyone is paying into the system equally as long as they are working will lower the overall cost of healthcare. In addition, people will be encouraged to get proper check ups as they will be effectively free.
The current fine, proposed to begin in 2014, should never see the light of day.