Changes

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).