The overall objective of the report was to identify the level of progress the five countries (Kenya, Malawi, Burundi, Nigeria and South Sudan) made towards the implementation and the attainment of Universal Health Coverage to achieve Sustainable Development Goal (SDG) 3 – ensure healthy lives and promote well-being for all at all ages. The report focuses on a desk study of existing policies and frameworks on health financing and taxation for sustainable healthcare and of implementation in five countries.