Raising domestic public funds is essential for universal health coverage (UHC). No country has made significant progress toward UHC without increasing reliance on public revenues. Therefore, domestic tax systems that are essential to support country’s fiscal space expansion are central to the UHC agenda.
While the level of revenues matter, the allocation and use of these revenues are two crucial elements in supporting effective progress toward UHC. Public Financial Management (PFM) systems are key enabling factors to support appropriate formulation, execution and accounting of government expenditure.
In health, countries face challenges at all stages of the PFM cycle. Key questions include:
- How to align budget allocations with sector needs?
- How to ensure effective disbursement?
- How to make the budget system more accountable and transparent?
As part of the Montreux Collaborative Agenda on Fiscal Space, PFM and Health Financing, WHO is supporting countries and partners in fostering dialogue between health and finance authorities, with the aim to strengthen domestic PFM systems and make budget practices more effective toward UHC
Health budget
Raising domestic public funds is essential for universal health coverage (UHC). No country has made significant progress toward UHC without increasing reliance on public revenues. Therefore, domestic tax systems that are essential to support country’s fiscal space expansion are central to the UHC agenda.
While the level of revenues matter, the allocation and use of these revenues are two crucial elements in supporting effective progress toward UHC. Public Financial Management (PFM) systems are key enabling factors to support appropriate formulation, execution and accounting of government expenditure
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