Özet:

Health financing is one of the main components contributing to the operation of the health systems effectively. At the present day, health financing systems face major problems because of increasing health costs all around the world.Health systems are financed by public financing systems and private financing systems. Public financing systems are general taxation system and social health insurance system. Private financing systems are out of pocket payment system, private health insurance system and medical saving account system.The purpose of this study is to analyse several country practices as part of existing health financing systems and also summarize existing health financing system of Turkey. In the light of the analyses, the paper offers appropriate health financing system for Turkey.As a result of this study, it is concluded that problems like informal employment, unemployment, the low-level of labor participation rate, unstable growth and administrative inefficiency cause deficient health financing structure. Contributions for health financing system are inadequate for covering health costs. As a result of this evaluation, two pillar health financing system is offered for Turkish health system. The first pillar is based on medical saving accounts system and the second pillar is based on social health insurance system

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