Dissertation is devoted to a complex research of theoretical and practical aspects of the legal adjusting of charges on a health protection (including their financing). In disser-tation the modern problems of such adjusting are reflected in Ukraine in the process of its eurointegration. Concept "charges on a health protection" are examined as a complex fi-nancially legal category. Considerable attention is spared to the decision of scientific problem of financing of charges on a health protection on the basis of combination of budgetary and off-budget sources of financial resources with the purpose of increase of financial potential of sphere of health protection of Ukraine in a prospect. This study, based on achievements of the financial and legal science, research of law-making and law enforcement activity, analysis of practices applied in Central Euro-pean countries, highlights and legally defines such categories as "funding", "budgetary funding", "expenditures", "public expenditures", "state (local) expenditures", "social ex-penditures", "budgetary expenditures"; health care expenditures classification was im-proved in accordance with item feature, its role in recreation process, economic content; with due consideration of the experience of Central European countries and it was sug-gested to set up a mechanism of legal regulation for expenditures from the extra-budget fund for medical insurance including methods of funding expenditures for health care, new for the national financial and legal science within functioning of budget-insurance model i. e. per capita funding, global budget and reimbursement. For the purpose of solving a scientific problem which consists in developing a me-chanism of legal regulation for not only budgetary expenditures allocated for health care sector, but also extra-budget expenditures, the author in this study made a comprehensive analysis of all of types of expenditures for the health care sector in Ukraine, summarized international practice, determined tendencies and defined trends for improving patterns ap-plication of funds ensuring the fullest possible extent of people's rights for health care, high-lighted theoretical, methodological and practical problems of legal regulation of expendi-tures in Ukraine (in particular for health care) - has outlined certain suggestions in relation to trends in developing theoretical standpoints of financial law science. Summary review of the practical activity of the state power authorities and local self-government agencies, Ukrainian and foreign law, recommendations of international organizations to which Ukraine is a member, made it possible to determine guidelines for improving certain na-tional laws and mechanism for legal regulation of relations arising in the course of funding the system of health care to ensure efficient pooling of financial resources allocated thereto. For the purpose of ensuring efficient protection of the population from the risks connected with expenditures for obtaining medical services and creating conditions that facilitate motivation of the health care providers to increase efficiency and quality of their work, this study outlines relevant practical recommendations focused on regulation of re-lations, connected with creation, management, distribution and use of money from public and private funds. Furthermore, the author has analyzed topical issues of the Ukrainian budgetary sys-tem in terms of financing social expenditures and available scientific approaches for resolv-ing the existing problems. The author has also described his vision on how they may be solved, and how it will assist subsequent development of the financial law science, im-provement of budgetary law regulations of Ukraine and application practice thereof. Taking into account the experience of the states of Central Europe, conceptual princi-ples of functioning of budgetary-insurance model of financing of charges on a health protec-tion are offered; the theoretical ground of expedience of creation in Ukraine the public money fund of the social purpose is carried out - the Fund of medical insurance of Ukraine; the new financial-right methods of financing of charges on a health protection in the condi-tions of functioning of budgetary-insurance model in domestic conditions and new ap-proaches to the decision of theoretical and applied problems of financial law of Ukraine are offered. The dissertation is counted on research workers, teachers and students of higher educational establishments of Ukraine, deputies of all levels, representatives of executive branches of authority and local self-government, all, who is interested by the problems of financial law.
