“…The main determinants of health expenditure are inseparable from the conditions of income per capita, demographics and epidemic conditions, and the character of the health system (Atilgan et al, 2017;Bloom et al, 2018;Erçelik, 2018;Halıcı-Tülüce et al, 2016;Ke et al, 2011;Obrizan & Wehby, 2018;Piabuo & Tieguhong, 2017). Based on a long-term scheme by predicting the condition of the Covid 19 pandemic, it will have a significant cost reduction on health expenditures in several countries, especially low-income countries (Eissa, 2020;Ozawa et al, 2016;Rengin, 2012) emphasizes the restructuring of public expenditures to expand the absorption of health institutions, which ultimately leads to sustainability and universal health insurance.…”