The article focuses on the fiscal aspects of health care financing in recent socio-economic development, which has been difficult for public finance. This is justified by the size of health budget and the importance of health care for economic performance and social well-being. Together with absolute and relative increase of health expenditure, the significance of health expenditure is rising and the public policy must be adjusted accordingly. The significant socio-economic characteristics of health care that influence the behavior of health system stakeholders are taken into account. The models of health care financing are discussed and the significant characteristics of health care are described. Then the Czech health system of multiple public health insurance companies is analyzed with special focus on “state insured persons” social group. The article brings an overview of the fiscal aspects of current health systems and discusses possible configurations in this area.