Table 2. Conceptual framework for country-level analysis of HF schemes.

Adapted from [2, 25, 40, 41].

Revenue raising arrangements for UHC—Sources of funds, contribution methods, and mechanisms for their collection
Source of revenue	Direct tax revenue (e.g. income tax, payroll tax, corporate income / profit taxes, mandatory social health insurance contributions)
	Indirect tax revenues (e.g. VAT, sales taxes, excise taxes, import duties)
	Other government revenue (e.g. natural resource revenues)
	Financing from external sources
	Other compulsory contributions
	Voluntary prepaid contributions
Pooling arrangements for UHC—Accumulation of prepaid funds on behalf of a population
Type of pool	Degree of fragmentation (e.g. single, multiple), size and composition of pools (e.g. population groups covered), level of cross-subsidization
Purchasing arrangements for UHC—Transfer of funds to the provider on behalf of a population
Provider payment method	Allocation of resources to providers (e.g. using capitation, fee-for-service, DRG, salary, global budget) and degree of strategic purchasing
Health benefit package design and rationing	Health service entitlements and obligations of the population as well as differences across pools
	Degree of cost-sharing and mechanisms (e.g. user fees, copayment and deductible rates, referral requirements)

Abbreviations: DRG = diagnosis-related group; HF scheme = health financing scheme; UHC = universal health coverage.