OECD Journal on Budgeting

The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector.

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Health financing and budgeting practices for health in the Philippines

The Philippines has placed a strong emphasis on achieving Universal Health Coverage. In recent years, earmarked funds from new alcohol and tobacco taxes have substantially increased government funds available for health. This additional funding offers great potential to improve access and health outcomes, as long as the money is well spent. An important pre-requisite for effective spending is a strong budgetary process for health. In terms of budget formulation and planning, the Philippines government has – at the national level – introduced a comprehensive package of public financial management reforms that apply across all sectors.


Keywords: Social Health Insurance, Sin Tax Law, Local Investment Plan for Health, Health for All (Kalusugang Pangkalahatan), Devolution
JEL: I18: Health, Education, and Welfare / Health / Health: Government Policy; Regulation; Public Health; I11: Health, Education, and Welfare / Health / Analysis of Health Care Markets; H5: Public Economics / National Government Expenditures and Related Policies; H60: Public Economics / National Budget, Deficit, and Debt / National Budget, Deficit, and Debt: General
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