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To form an effective mechanism for financial support of health care in Russia, it is necessary to introduce into scientific and practical activities clearly-defined concepts that characterize medical services and sources of their financing. The analysis of the definitions such as «medical care» and «medical services» described in this article showed a lack of orderliness in basic terminology, as well as the possibility of replacing these concepts in practice. The article discusses the types of medical services in relation to the Program of state guarantees for providing citizens with free medical care. The sources of financial support for medical services in Russia are systematized and their features are highlighted. The research of the problems of financing health-care expenditures from various sources made it possible to suggest the main criteria for sharing these expenditures among the budgets of the budget system of the Russian Federation. The volume of budget financing of healthcare in Russia, compulsory and voluntary health insurance, and paid services in the healthcare sector are evaluated in the article, and also, the problems of estimating the volume of medical care in total from all sources, including the income of private medical organizations are identified.

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