Changes

'''[[Transfers]]''' refer to funds from international donors and charitable foundations (including NGOs, decentralized cooperation or local civil society organizations) that typically come from other countries ([[#GLAAS|GLAAS]], 2012). These funds can be contributed in the form of grants, concessionary loans (i.e. loans that include a “grant” ''grant'' element in the form of a subsidized interest rate or a grace period) or guarantees.

'''[[Tariffs]]''' are funds contributed by users of W water, sanitation and hygiene services for obtaining the service ([[#GLAAS|GLAAS]], 2012). Users generally make payments to service providers for getting access to the service and for using the service. When the service is self-provided (e.g. when a household builds and operates its own household latrine), the equity invested by the household (in the form of cash, material or time, sometimes referred to as “sweat equity”''sweat equity'') would also fall under tariffs.

'''[[Taxes]]''' refer to funds originating from domestic taxes that are channelled to the sector via transfers from all levels of government; including national, regional and local ([[#GLAAS|GLAAS]], 2012). Such funds would typically be provided as subsidies, for capital investment or operations. “Hidden” ''Hidden'' forms of subsidies may include tax rebates, soft loans (i.e. loans at a subsidized interest rate) or subsidized services (e.g. subsidized electricity).