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Health Systems aim to improve health by delivering health care services. But sometimes in low-income countries, people become poor when they use these services. So, it is required to analyze the experience of health system financing in the selected countries and develop strategies to improve the efficiency of health system financing. The objective of the paper is to identify the main determinants of health care expenditures in 10 OECD countries over the period 1998-2004. The major determinants of health care expenditures which are theoretically identified comprise the total government revenue earned from health care system, social security expenditures on health, Out-of-pocket expenses on health, and the ratio of ex ante payments of private sector on health over the total health expenditures. The stylized facts of the study shows the principles of equity-base health policy planning are notification of financing mechanisms in health sector, identity of financing model according to the county socioeconomic conditions, financial capacity, infrastructure, capability of implementing selected policies, political responsibility and accountability for these policies.