Subject and Keywords:
The subject of this paper are sources of healthcare financing in Poland and Great Britain. Healthcare system in Great Britain is based on the local government units and it is financed by the budgets of these units. Health insurance contribution does not exist in Great Britain. The financing model currently in place is based primarily on the proceeds of the National Health Fund which are ensured through collection of health insurance contributions. Public sources of healthcare financing also include the state budget and the budgets of local government units. Author have identified differences and similarities in the examined healthcare financing systems and sources. This paper also includes conclusions with a view of the future law in Poland.