Kiekvienas Lietuvos gyventojas, dirbantis pagal darbo sutartį ar savarankiškai, valstybei moka nema.us mokesčius. Be to, mokesčius moka ir ūkine komercine veikla užsiimantys ūkio subjektai. Dalis mokesčių iš karto yra skirti konkrečiai sričiai finansuoti, kita dalis skirstoma vėliau, jau surinkus tam tikrą sumą. Tai tiksliniai mokesčiai, kurie yra kaupiami tam skirtuose fonduose, pavyzdžiui, valstybinio socialinio draudimo fonde, Garantiniame fonde. Tačiau didžioji dalis surinktų mokesčių kiekvienais metais LR valstybės biudžeto ir savivaldybių biudžetų finansinių rodiklių patvirtinimo įstatymu paskirstomi įvairioms reikmėms - švietimui, gynybai, socialinėms reikmėms, prie kurių priskiriama ir sveikatos apsauga. Iš komandinės ekonomikos Lietuva paveldėjo gana gremėzdišką ir neefektyvią sveikatos apsaugos sistemą, kuri ir buvo finansuojama iš visų mokėtojų surinktomis lėšomis. / Health system reforms have been talked about since 1988. The aim of these reforms was development of health insurance; therefore the first draft Law on Health Insurance was passed. It gave the start to legal regulations of mandatory health insurance. After restoration of independence in Lithuania, the first steps in this direction were made. On October 23, 1990 the Seimas of the Republic of Lithuania (the then Supreme Board) adopted a law on the basics of social welfare. Six months later, these general provisions of the law were further developed in the Law on Social Insurance. In this way health insurance became a constituent part of social insurance. On May 21, 1996, the Seimas adopted final version of the Health insurance Law.

The Diploma work "Health care reform in the United States of America" is the sequel of the Bachelor work of 2008 called "The liberal health care system of the United States of America". The work is focused on the financial means and changes which has been effective since singing The Patient Protection and Affordable Care Act (acronym PPACA) into the United States law on 23rd March 2010 by the democratic president Barack Obama. The special attention is drawn to permanently increasing health care costs and defrauding of money within the social heath care program Medicare that is designated for seniors 65 and over as well as handicapped people. This work deals with Massachusetts Mandatory Health Insurance Program of 2006, which has been used like a model for the new federal law PPACA. The practical part presents the particular changes brought by the new law, including their impact on the chosen social groups -- the uninsured, the employers, the families and their kids, the seniors and the people with "pre-existing conditions". Since the Health care reform is the political issue as well, at the end there are mentioned some pros and cons opinions.