Paper presents a quantitative analysis of private and public health expenditures in 2002 in Poland. Between 1993 and 2002 the private financing in the health system was increasing. This process has led to household’s budget additional charge. Participation of health expenditures in all expenditures – 3.2% in 1993 grew up to 4.5% in 2002. An analysis carried in the research project demonstrated a positive relationship between health expenditures and incomes. There were different structures of health expenditures in each social-economical group. Still in all groups was health expenditures progressive function of available income. Health systems in EU countries are budget financed by general tax system or by health fund collection.

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