Importance The article presents the results of the discussion held during the round-table meeting "The amount, structure and efficiency of expenditure on health in Russia and OECD countries: the potential, problems and prospects of comparative analysis" conducted by the Center of methodology of financial and strategic management of the NIFR within the framework of the study of "A comparative analysis of the amount, structure and efficiency of expenditures for the social sectors in Russia and OECD countries", which was ordered by the Ministry of Finance of the Russian Federation. Objectives The article aims to present the results of the comparative analysis of the public expenditures for health care of the Organization for Economic Cooperation and Development and Russia, and also the methodical approach to the formation of the value of the public expenditures for health care in the Russian Federation. Methods I have made a comparative analysis of the structure of public expenditures for the health care in OECD countries and in Russia on the basis of the classification of the State government functions. I studied the trends of the change of the species composition of the health care expenditure in 2008-2011 and carried out the factual description of the structure of the public expenditures for the health care in Russia in 2011 on the basis of the Russian Federation consolidated budget. I have tested a methodological approach to the formation of the cost value of the public expenditures for the health care in the Russian Federation, taking into account the cost values of the public expenditures for health care by means of its overlapping expenditures and shortfall in income (tax benefits). I want to emphasize that the methodological approach received the positive assessment in the course of the round-table meeting. Results The criticisms and suggestions aimed at the optimization of health care expenditures, which were made during the round-table meeting, will be of interest to the leading executives of the relevant ministries, research institutions, and leading universities. Conclusions and Relevance I stress the importance to move promptly from the problem perception to its practical implementation.
Keywords: government, health expenditures, OECD, Russia, social structure, health benefits structure, health care, tax benefits, R&D spending, pharmacological support
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