This study aims to investigate the main factors that affected the government health expenditures in Gulf Cooperation Council (GCC) countries (Kingdom of Saudi Arabia (KSA), United Arab Emirates (UAE), Oman, Qatar, Bahrain and Kuwait), during the period from 2005 to 2019. The study employs a panel data technique in order to monitor the pooled determinant variables of healthcare expenditures in these countries. The study’s results indicate, by using FMOLS approach for panel data, that the average healthcare expenditures per capita in GCC countries have a positive and a significant relationship with the government revenues, the size of the population, and the governments’ public debt. The positive and the significant relationships of governments’ public debt may be explained even if the governments of the GCC countries suffer from a budget deficit; the GCC countries continue to increase the healthcare expenditure. The study suggests that the policymakers of the GCC countries must take into consideration those variables when they develop their healthcare policies. Also, the GCC countries urgently need to have high levels of foreign exchange reserves to maintain the expected level of spending on the healthcare sector, because their public revenues depend mainly on the oil revenues, which are fluctuating continuously.

Abstract
1. Introduction
    1.1. Background
    1.2. Problem Statement
    1.3. Aims and Objectives
    1.4. Significance of Research
2. Literature Review
    2.1. Economic Growth and HealthcareExpenditure
    2.2. Determinants of Healthcare Expenditure
3. Methodology and Results
    3.1. Econometric Model
    3.2. Panel Data Approach
    3.3. Findings
4. Conclusion
5. Limitation and Recommendations
References

• Abdelaziz Abdelmegid ALI(Economics and Budget Department, Institute of Public Administration, Saudi Arabia.)
• Mohamed Noureldin SAYED(Applied Studies and Community Service College, Imam Abdulrahman Bin Faisal University) Corresponding Author