In the context of the COVID-19 pandemic, financial resources allocated to the health system have been refocused according to priority 0: fighting the pandemic. The main objective of this research is to identify the vulnerabilities affecting the health budget effort in the EU and in the Member States during the health crisis period. The analysis takes into account relevant statistical indicators both in terms of financial allocation to health and expenditure on health protection of the population in the Member States, with the effect being tracked even during the pandemic period. The novelty of the study is the identification of viable directions of intervention based on the structural determination of expenditures related to measures to combat the pandemic and making proposals for changes in public policies based on the determination of the effectiveness of budget allocations in health in relation to the proposed purpose. The main outcome of the study is the identification of the vulnerabilities and the projection of measures to mitigate them in the medium and long term.
Keywords: efficiency of budget allocation; health; pandemic; sanitary vulnerability; social protection.