Diploma thesis "Health care expenditures- future prospects and current situation" is focused on three areas linked to health care expenditures in EU and USA. First area, health expenditures financing, is analyzed in first chapter of the thesis. In the chapter, the development of modern health systems from its beginnings to 2014 is described. Second chapter is based on statistical hypothesis testing- paired two-sample t-tests. Firstly, share of health expenditures on GDP in 2000 and 2014 is tested. Secondly, share of public financing on health expenditures in 2000 and 2014 in tested. Third chapter explores influence of demography factors on health care expenditures and tests structure of health care expenditures in 2004 and 2013.