Template-Type: ReDIF-Article 1.0 Author-Name: Olga A. Zarubina Author-Email: ozarubina@nifi.ru Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia Title: The Analysis of Healthсare Spending Structure in OECD Countries and Russia: Attribute-Based Comparison and Factual Description Abstract: The article is devoted to research of healthcare spending in Russia and OECD countries according to the structure and the level of this spending. Comparison between the healthcare spending structure in Russia and in OECD countries was made by a technique of the qualitative analysis and quantitative description. The qualitative analysis provides end-to-end research based on method of comparison between KFOGU of OECD countries and the budget classification of the Russian Federation in the context of comparison of their entitlements and spending components. The quantitative description is based on calculation of the relative amount of spending structure (RSS). Due to the research, following conclusion: public healthcare spending structure in Russia and in OECD countries are different, that is why direct comparison of healthcare spending in GDP is not correct. Classification-JEL: Keywords: healthcare spending, budget classification, OECD countries, public spending structure Journal: Finansovyj žhurnal — Financial Journal Pages: 59-67 Issue: 3 Year: 2014 Month: September File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/3/06_3_2014.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:140306:p:59-67