This thesis thoroughly examines the financing and operations of the Teaching Institute of Public Health of Split-Dalmatia County in the period before and during the COVID-19 pandemic, caused by the SARS-CoV-2 virus. The focus is on analyzing the allocation of county taxes, which constitute one of the key sources of county financing. In this context, the characteristics of each tax are described in detail, with concrete examples provided for each type of county tax, enabling a clearer understanding of the calculation and application of these taxes. In the introductory part of the thesis, the concept of the count y is defined, and the functions performed by counties are described. Additionally, the areas within the self-governing scope of municipalities, cities, and counties are covered, providing a broader context for understanding the role of counties in the local self-government system. The key part of the thesis is dedicated to a detailed analysis of the Teaching Institute of Public Health of Split-Dalmatia County before and during the COVID-19 pandemic. This section includes a comparison of the Institute's revenues and expenditures in the observed period, with a focus on the changes that occurred due to the pandemic. Furthermore, the thesis analyzes the operational adjustments made by the Institute during the pandemic, including introducing new protocols, resource reorganization, and implementing new technologies and approaches in the provision of health services. In the concluding part, the impact of the pandemic on the Institute's operations is summarized, and recommendations are made for improving the financing and operations of public health institutions in the future, based on the experiences gained and challenges observed. The entire thesis provides a comprehensive overview of the financial framework and operational activities of the Teaching Institute of Public Health of Split-Dalmatia County, highlighting the importance of adaptability and resilience of public health systems in facing extraordinary situations such as a pandemic.