National health accounts of Armenia, 2011
Taking into account the need for international standardization of health expenditure accounting, the World Health Organization (WHO) has developed a methodological guide for the compilation of VAT in collaboration with the OECD and the European Statistical Office (Eurostat). In terms of key definitions, the VAT methodology is based on the definitions of the “Health Accounts System” developed by the Organization for Economic Co-operation and Development (OECD). The Health Accounts Manual developed by the OECD defines the International Classification of Health Accounts, where all types of health care expenditures are categorized. Based on the above methodology, national health accounts have been developed in Armenia since 2005. National Health Accounts (VAT) are a key tool for understanding health care financing issues.