THE RESOURCES AND CONFIGURATION OF FISCAL SPACE FOR HEALTH

This article deals with the fiscal space for healthcare and the resources we can use to create it in its universal and optional part. The aim is to map the possibilities of building fiscal space for healthcare, to grasp it in theory and to use a triangular graph tool to perform basic quantifications. Findings are supported by the analysis of fiscal dimension of the configuration of health systems including the use of an innovative concept of fiscal space for healthcare. It works with the OECD’s classification of financing consisting of government schemes (based on general taxation), compulsory health insurance schemes (earmarked taxation, social and nominal health insurance, or compulsory private insurance) and voluntary private expenditure (private insurance, savings, or direct out-of-pocket payments).