BUDGETARY TRANSFER AS A TOOL FOR FINANCING THE HEALTH SECTOR: THEORETICAL LEGAL ANALYSIS.

Objective: The aim: The purpose of the study is to: a) determine the purpose of budget transfers in the field of medicine; b) determine the characteristics that characterize budget transfers in the health sector; c) establish the significance of budget transfers in those jurisdictions in which the system of health insurance operates.

Patients And Methods: Materials and methods: The empirical basis of the study was the Report of the Minister of Health of Singapore, Information on the subvention section for 2019-2020 in Hong Kong, the Budget forecast of the US Congress for 2019, Reports of the Accounts Chamber of Ukraine for 2017, 2018 and 2019. Within the framework of this study, the following special legal methods of scientific knowledge were applied: comparative legal method, a normative-dogmatic method and a logical-legal method. The "case study" method was also widely used in this research.

Conclusion: Conclusions: Budget transfers in the field of medicine is a socially important institution of budget law. Budget transfers in the health care sector can be characterized by the following features: a) sectoral nature (health care sector) b) specific budgetary directions (movement of funds from the state to local budgets) c) widespread use (used both in states with medical insurance and in states where the health sector is entirely publicly funded).