Presented paper focuses on the fiscal aspects of health care financing within the paradigms of recent socioeconomic development. This is justified by the size of health budget in current economies and the importance of health care for economic performance and social well-being. The models of health care financing are discussed and the characteristics of health care are described. Then the situation in the Czech Republic is assessed and the system of multiple health insurance companies is analyzed. An overview of fiscal aspects that influence health care system is made and possible configurations are discussed.