This research is based on the goal of analyzing the functioning of the healthcare system in the Republic of Croatia, with a particular emphasis on its funding aspects, and comparing it with the healthcare system of the Republic of Austria. Through defining and explaining the structure and elements of healthcare financing in Croatia, the research aims to gain a deeper understanding of how funds are collected and allocated within the healthcare sector. By analyzing the revenues and expenditures of the healthcare system in Croatia, the research will shed light on the financial dynamics and challenges that the system faces. Furthermore, comparing the structure of healthcare financing in the Republic of Croatia with that in the Republic of Austria will allow for the identification of key differences and similarities, as well as potential models that could contribute to better financial stability. The research also aims to assess the current state of healthcare system finances in Croatia, highlighting challenges and potential solutions to address existing financial issues. Through this analysis, the research will contribute to a better understanding of how funding impacts the overall functioning of the healthcare system in the Republic of Croatia, providing valuable insights into strategies that can be implemented to ensure a sustainable future for citizens' healthcare.