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Public Expenditure on Health in the OECD and Russia: Potential and Methodology of Comparative Analysis

Author

Listed:
  • Varvara Yu. Kulkova

    (Financial Research Institute, Moscow 127006, Russia)

Abstract

The article presents the results of a study conducted by the Center methodology of financial and strategic management NIFI under the theme “Comparative analysis of the scope, structure and effectiveness of expenditure on social sectors in Russia and OECD countries”, commissioned by the Ministry of Finance. The author suggested methodical approach to the formation of the value of healthcare costs, revealed hidden costs of health care (cross-spending in the federal budget of the Russian Federation, in the consolidated budget of the Russian Federation subjects, tax incentives), unaccounted in the value of healthcare costs in GDP, appearing in cross-country comparisons of health financing models. On the basis of analyzing the structure of health expenditure in OECD countries COFOG recommendations for mainstreaming cross-healthcare costs, which are recognized in social policy, in the articles section of healthcare costs.

Suggested Citation

  • Varvara Yu. Kulkova, 2014. "Public Expenditure on Health in the OECD and Russia: Potential and Methodology of Comparative Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 35-46, September.
    • Handle: RePEc:fru:finjrn:140304:p:35-46
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