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The study utilizes the multivariate analytical tool to describe the relationship that exists between health care financing, health facility utilization and health outcome in Nigeria. The focus of this research was on women who are of child bearing age and who had given birth to at least one child within the past five years. The study adopted the stratified sampling technique comprising of two rural Local Government Areas and one Urban Local Government Area in Cross River State, Nigeria. The study demonstrated that the high levels of infant mortality and morbidity rate was associated with the high incidence of out-of-pocket payment, and the wide disparity and inequality in income distribution. The study further observed a disproportionate disparity in the spatial distribution of health facilities, with concentration of health facilities at the urban areas rather than the rural areas, which of course contributed to the poor service demand. The studies therefore recommend among other things the review of the current Federation revenue distribution formula, with emphasis given to the Local Government Areas (who are the principal institution responsible for primary health care in Nigeria) and the speedy implementation of the National Health Insurance Scheme (NHIS).
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