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The purpose of the article. The study brings a comparative analysis between health systems in Poland and Italy. It is aimed at fulfilling the subject literature using economic comparative analyses between different health systems as well as straight comparisons between Polish and Italian health systems. Moreover, another aim of the study is to find out some weak points and to point out some good practices of each of the analyzed health systems. The research question for the purpose of this study is as follows: what changes can be implemented to improve the efficiency of each of the analyzed health systems? Methodology. The study is carried out on the background of health systems' theory. The critical literature review is conducted. A comparative analysis using such indicators as percentage of GDP and GDP per capita spent on financing health systems, healthcare spending components, life-expectancy data or Euro Health Consumer Index indicators are applied and analysed in the study. Results of the research. Health systems in Poland and Italy in the latest decades were transformed in a completely different way. Healthcare in Poland is based mainly on health insurance premiums whereas in Italy financing of healthcare is based mainly on taxes. Among similarities between the systems a high level of responsibility designated to local authorities may be mentioned. The comparative analysis indicates that the situation of the Italian health system seems to be much better as compared to its Polish counterpart. Though, some solutions, aimed at improving health system efficiency, can be transferred from one system to another in case of both analyzed systems.

The purpose of the article/hypothesis: The purpose of the article is to identify and assess differences in the financial performance of Polish hospitals according to the type of the founding body. Research hypothesis assumes that the founding body is of great importance for the hospital's financial condition. Methodology: Selected financial ratios illustrating various areas of financial performance of the analyzed units are used in the study. Statistical significance is also verified in terms of differences between the mean values of indicators characterizing the financial performance of hospitals. The study is conducted on the example of public hospitals subordinated to provinces (voivodships) and counties (poviats). Results of the research: The assessment of the financial performance shows that the situation of the provincial hospitals seems to be slightly better than that of the county ones. In addition, the study shows significant differences between the analyzed groups of hospitals within the areas of debt, as well as in the case of cash (immediate) financial liquidity, which allows only to partially accept the research hypothesis. In case of current and quick liquidity, as well as obtained profitability, unambiguous verification of the hypothesis is not possible.