Subject and Keywords:
The study found that the majority of similarities and differences in the legal structure of Polish and Italian sources of financing of health care are the result of the adoption of a specific model of health care, and therefore there are fundamental differences between the catalogues of sources of financing health care in Poland and Italy. The basis for the difference between the Italian and Polish catalogues of sources of financing health care is the obligation of patients to contribute to the costs of the health care system in Italy by paying fees in return for receiving a certain type of service. In the reforms of the Polish and Italian health care systems one can see signs of transferring more and more responsibility to local government units. However, Italian and Polish local government units have no influence on the principles of functioning of the system and the shape of basic sources of financing health care.