**4.1 Tax-based systems**

A tax-based system is a State's tax-funded system, in which the State Ministry of Health (SMoH) purchases and provides public health services for the whole state population. The SMoH specifies a minimum package of healthcare services which covers promotive, preventive, and curative care at primary and secondary care levels, and includes services for communicable and non-communicable diseases, child survival, safe motherhood, nutrition, health education, laboratory services and community mobilization, but in some states it's not compulsory. Additionally, SMoH may include other private providers to deliver selected services, such as mortuary and immunization services. However, services that are not on the SMoH's package of services are mostly paid out-of-pocket with user fee required at the point of service utilization. General tax revenue, which the State Government gives to SMoH as part of the State Budget, is the primary source of funding for health services. In service delivery, all government-owned primary and secondary providers are involved. SMoH transfers resources to Primary Health Centers (PHCs) for vertical programs, despite the fact that primary health care is the responsibility of the Local Government Area (LGA) [5].
