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Journals / Journal of Healthcare Management and Leadership / 2026 / Sayı: 1

HEALTHCARE FINANCING AND REVENUE SOURCES

SAĞLIK HİZMETLERİ FİNANSMANI VE GELİR KAYNAKLARI

İrem Saran Yaşar(İZMİR BAKIRÇAY ÜNİVERSİTESİ)0009-0009-0167-334X
Emine Çetin(İzmir Bakırçay Üniversitesi)0000-0003-4326-2070
Pages
26–39
Publication Date
2026-09-29
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Out-of-pocket expenditures may prevent individuals from accessing the healthcare services they need or may result in catastrophic health expenditures.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Healthcare financing may be defined as the exchange or transfer of resources.
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Key Findings & Data:The main objective of healthcare financing is to meet the healthcare expenditures of society.
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Conclusion & Impact:Out-of-pocket expenditures may prevent individuals from accessing the healthcare services they need or may result in catastrophic health expenditures.
🔬Design:Derleme
📍Scope:Comprehensive Sample
⚙️Variables:Gelir Toplama Yöntemleri · Hakkaniyet · Sağlık Hizmetlerine Erişim

Abstract

Healthcare financing may be defined as the exchange or transfer of resources. The main objective of healthcare financing is to meet the healthcare expenditures of society. Healthcare services can be financed through taxation, social health insurance, private health insurance, community-based financing, medical savings accounts, out-of-pocket expenditures, as well as donations and grants. While taxation and social health insurance are considered public sources of financing, private health insurance, community-based financing, medical savings accounts, and out-of-pocket expenditures are classified as private sources. Donations and grants may originate from either public or private sources depending on the source of funding. Healthcare financing should rely on prepayment mechanisms and equitable contributions. Since public sources are more capable of fulfilling both of these conditions, public financing mechanisms are regarded as more appropriate methods for financing healthcare services. In contrast, out-of-pocket health expenditures represent the most problematic source of healthcare financing because they fail to satisfy either condition adequately. Out-of-pocket expenditures may prevent individuals from accessing the healthcare services they need or may result in catastrophic health expenditures.

Özet

Sağlık hizmetleri finansmanı, kaynakların değişimi ya da transferi olarak tanımlanabilmektedir. Sağlık hizmetleri finansmanının amacı, toplumun sağlık harcamalarını karşılamaktır. Sağlık hizmetleri finansmanı; vergiler, sosyal sağlık sigortası, özel sağlık sigortası, toplum temelli finansman, tıbbi tasarruf hesapları, cepten harcamalar ve bağış ve hibeler yoluyla karşılanabilmektedir. Vergiler ve sosyal sağlık sigortası kamusal nitelikli finansman kaynaklarıyken, özel sağlık sigortası, toplum temelli finansman, tıbbi tasarruf hesapları ve cepten harcamalar özel nitelikli kaynaklardır. Bağış ve hibeler sağlandığı kaynağa göre kamusal ya da özel kaynaklı olabilmektedir. Sağlık hizmetleri finansmanının ön ödemeli mekanizmalar ile hakkaniyetli katkılar ile finanse edilmesi gerekmektedir. Her iki koşulu da daha iyi düzeyde karşılamaları nedeniyle kamusal kaynaklar ile finansman sağlık hizmetleri için daha uygun yöntemlerdir. Buna karşın cepten sağlık harcamaları, her iki koşulu da sağlamamaları nedeniyle sağlık hizmetleri finansmanı açısından en sorunlu kaynaktır. Cepten sağlık harcamaları kişilerin ihtiyaç duydukları sağlık hizmetini alamamalarına ya da katastrofik sağlık harcamalarına neden olabilir.

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Cite This Article

Yaşar, İ. S., Çetin, E. (2026). HEALTHCARE FINANCING AND REVENUE SOURCES. Journal of Healthcare Management and Leadership, Sayı: 1, 26–39. https://doi.org/10.35345/johmal.1954306

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