Tax policy analysis

Mobilising Tax Revenues to Finance the Health System in Cameroon



Published 26 March 2024


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This report identifies tax measures that will allow Cameroon to mobilise additional revenues to finance its health care system. Currently, Cameroon allocates less than 4% of its GDP to finance its health care system. The limited public funding, coupled with inefficient health care spending, contributes to poor health outcomes in the country. Meanwhile, household’s out-of-pocket expenditure for health care remain large. Key contributing factors to the slow progress include the low tax-to-GDP ratio, a high degree of informality and low tax buoyancy.

Cameroon faces opportunities to increase its tax revenues and put the financing of its health care system on a more solid footing. The report identifies four areas of reform: (i) broadening the tax base by incentivising formalisation and compliance, (ii) increasing revenues from health-related taxes and improving their design; (iii) increasing general tax revenues through tax reforms that promote growth and formalisation; (iv) softly earmarking a portion of tax revenues for health.

Furthermore, the report includes short and medium-term revenue estimates of the tax reforms that have been identified and makes proposals on ways to finance the future universal health care system in the country.


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