There has been increased demand for the funding of the health sector in many low and middle income countries including Nigeria. The disease burden in many of these countries strongly argues for increased allocation of resources to this sector. However, many policies makers are severely constrained by fiscal space. The object of this paper is to analyse the concept of fiscal space in the context of low income countries and various ways of increasing fiscal space to finance increased access to health services in LMICs using Nigeria as a case study.
Keywords: Allocation, Expenditure, Fiscal space, Health financing, Lagos, Nigeria, Tax
