Abstract
This study deals with the problems of legal construction of the contribution in the Polish and German medical health care systems. The major differences and similarities have been established between the Polish and German versions of the health insurance contribution. The similarities comprise of among others: significant fiscal meaning and a purpose of both levies as well as an unbalanced distribution of the insurance burden. As the differences in the legal construction of the public levies under examination the following have been indicated: the contribution rate, the lack of limits on the Polish health insurance contribution rate assessment basis and the possibility of deducting a part of contribution from an income tax. Also de lege ferenda notions have been presented.
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