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Taxes refer to funds originating from domestic taxes that are channelled to the water and sanitation sector via transfers from all levels of government, including national, regional and local ([[#GLAAS|GLAAS]], 2012). Taxes are typically used as subsidies or grants, for [[Capital Expenditure (CapEx)| capital expenditure]] or [[Operational and Minor Maintenance Expenditure (OpEx)|operational and minor maintenance expenditure]]. More ''hidden'' forms of these subsidies may include tax rebates (e.g. on toilet construction materials), soft loans, transfers from local government housing taxes, donations, subsidised inputs (e.g., electricity services), or “dormant” equity investments (Hervé-Bazin, 2012). Subsidies from the national tax base include:
* Subsidies to local or national water operators
* Subsidies to infrastructure owners
==Links==
* IRC International Water and Sanitation Centre is a knowledge broker, innovator and catalyst of change within the water, sanitation and hygiene (WASH) sector working internationally and in selected focus countries and regions. IRC seeks to extend WASH services to the less privileged, while ensuring that services are based on the sustainable use of water resources, are appropriately managed, and are better governed. IRC works in partnership with governments, the public and private sector, Dutch and international organisations, UN institutions, development banks and non-governmental networks and organisations. For more information see: [http://www.irc.nl irc.nl]
<div id="GLAAS">GLAAS</div>
* Global Analysis and Assessment of Sanitation and Drinking-Water (GLAAS) is produced every two years by the World Health Organization (WHO) on behalf of UN-Water. It provides a global update on the policy frameworks, institutional arrangements, human resource base, and international and national finance streams in support of sanitation and drinking-water. For more information see: [http://www.who.int/water_sanitation_health/publications/glaas_report_2012/en/index.html who.int/water_sanitation_health/publications/glaas_report_2012/en/index.html]
