HEALTHCARE FINANCING SYSTEM IN POLAND AGAINST THE BACKDROP OF OTHER EU COUNTRIES

Purpose: The aim of the article is to outline the healthcare financing systems in Poland and other EU countries, taking the level of budgetary resources and other conditions associated with the financing of healthcare services into account. Design/methodology/approach: The article draws on a review of literature and online sources. The analysis time frame covers the years 2021-2023. Findings: The article provides a description of selected models of healthcare financing, as well as presents the basic sources of said financing. Based on the presented analyses, recommendations have been developed, indicating the need to expand the health insurance premium base and eliminate the privileges associated with the obligation to enroll in the National Health Fund [Polish: Narodowy Fundusz Zdrowia (NFZ)] and the premiums paid. Practical implications: The article presents the characteristics of healthcare financing system evolution in Poland, taking the current limitations involved in sustaining fiscally effective care financing under the changing macroeconomic and social conditions into account. Originality/value: The results of the analyses carried out are of cognitive value. The article compares healthcare financing models, presenting current trends in the search for sources of healthcare financing consistent with the priorities of national socio-economic policy.