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The article provides a theoretical review and critical analysis of scientific publications of well known European and American researchers on issues related to the feasibility of public spending on health care. The dynamics and structure of all health care expenditures in real and nominal prices of 2012 are analyzed, as well as the specific structure of health care expenditures in Ukraine is characterized in the dynamics. An analysis of health care expenditures in hryvnia and dollar equivalent was performed. The dynamics of capital investments in health care is traced, and the dynamics of health care expenditures as a percentage of GDP is calculated. Budget expenditures on health care in Ukraine are analyzed according to their types: expenditures of the state budget on health care, expenditures of the consolidated budget on health care, the share of state budget expenditures on health care to GDP,%; the share of consolidated budget expenditures on health care to GDP,%. In the context of reforming the health care system, we analyzed the state budget expenditures on health care according to the sources of distribution of funds, namely the Ministry, the State Service for Medicines and Drug Control, the National Health Service of Ukraine, the medical subvention, a subvention for a pilot project to develop an emergency medical care system in Vinnytsia, Odessa, Poltava, Donetsk, Ternopil oblasts and the city of Kyiv, and a subvention for the reform of regional health care systems in Ukraine, as well as their structure. It was found that health care reform has made it possible to slightly expand expenditure items in connection with new medical needs, in particular for the introduction of new pilot projects in certain regions of Ukraine that require additional funding from the state as a customer of medical services. The study proposes measures for a more constructive dialogue between the Ministry of Health, the Ministry of Finance and the National Health Service of Ukraine to achieve effective interaction and provide quality medical services to the population of Ukraine.

EXPENDITURE ON THE HEALTHCARE SYSTEM IN UKRAINE IN THE CONTEXT OF IMPROVING THE QUALITY OF PROVISION OF MEDICAL SERVICES