With this paper, we aim to analyse the effect of health expenditures and funding on the national life expectancy of OECD countries. We considered the influence of exogenous factors such as health expenditure, GDP per capita and productivity, population, infant mortality rates, potential years of life lost, deaths from cancer and the suicide rate. We used secondary data gathered between 2005 to 2018 from the annual reports of the OECD, the IMF and the World Bank. To derive the empirical results, econometric models such as linear regression, random effect, fixed effect, Hausman - Taylor Regression, GMM Model - Arellano Bond Estimation, Generalized Estimating Equations (GEE Model) and linear trend analysis through the historical and comparative method were used. Results show that health expenditures positively affect the national life expectancy of OECD countries, showing the impact and causality of national longevity in OECD countries.

Purpose: This scientific paper aims to analyze the impact of the structure of tax revenues on economic growth in the Republic of Kosovo. Based on the fact that taxes are unavoidable obligations for natural and legal persons, then the purpose of this paper was to see how they affect the case of the Republic of Kosovo. Methodology: The empirical data that have been analyzed in this study are mainly secondary data which have been collected from the data of annual reports published by the Tax Administration of Kosovo, the Central Bank and the Kosovo Agency of Statistics, while the part of the literature review is referring to studies by other authors who have studied and analyzed similar tax-related issues. Findings: Based on this scientific research and empirical findings, we can conclude that the structure of tax revenues and tax policy reform at the end of 2015 has positively affected economic growth in the Republic of Kosovo for the analyzed period (2010-2020). Practical implications: This scientific research will serve as a good scientific reference basis for the Government of the Republic of Kosovo that the proper reform of fiscal policies for the benefit of businesses and households will have a substantial impact on savings and investments. On the other hand, the impact of the revenue structure from raising taxes has a positive impact on economic growth. As an important scientific result, regular payment of taxes by taxpayers will contribute to filling the consolidated state budget. Their proper channeling will suffice to improve infrastructure and facilitate the lives of citizens through adequate provision of public goods. Originality: This study presents real and consistent results regarding the conclusions for the analyzed period (2010-2020). Keywords: tax structure, tax policy, economic growth, VAT