Health is among the most significant phenomena concerning all individuals worldwide. People particularly recognize the importance of health and require more healthcare services when they experience physiological weakness. Furthermore, the desire to live longer often motivates individuals to allocate a portion of their income to nutritional supplements, prompting them to adopt preventive health measures. Healthcare services are provided globally by both public and private sectors for universal access and are non-substitutable. These services are a quasi-public good characterized by externalities, as they benefit not only the individual utilizing the services but also their family and the society they live in.

In this context, the term "health expenditures" generally refers to the expenses related to the provision of healthcare services. In this study, health expenditures are examined from a theoretical perspective, with a focus on understanding the concept of health, the purpose and characteristics of healthcare services, the classification of healthcare services, and healthcare services as a form of public expenditure. Additionally, the development of health expenditures both in Turkey and globally is discussed, with particular emphasis on general government health expenditures in Turkiye.