Good health is essential to human welfare and to a sustained economic and social development. Carried out by World Health Organisation, this report maps out the role countries can play to modify their financing systems to enable them to move quickly towards universal coverage and sustain the gains that have been achieved. This report builds on new research and lessons learnt from country experiences. Further, it provides an action agenda from countries and proposes ways that the international community can better support efforts in low-income countries to achieve universal coverage and improve health outcomes.