Healthcare tends to play a crucial role in every country and its society. Appropriate and well-performing healthcare systems constitute an important aspect of national policy. The most important issue connected with this matter is the appropriate adjustment of the health financing system. That is why the subject of evaluation of the performance of healthcare systems in the context of financial management and the quality of public health has been undertaken by many Polish and foreign researchers. The main goal of this study is to conduct a comparative analysis of healthcare systems in selected countries in order to answer the question of whether the increase in expenditures on healthcare has had a positive influence on improvement of the health of the population.