Revenue creation is one of the key pillars of state capacity development. Effective taxation methods enable a state to provide public goods and services, from the guarantee of equity to the provision of education.  Taxation serves at the same time as a mechanism of responsibility for the state that establishes relations between the state and citizens, since citizens can now expect such rules of service after agreeing to tax. For developing and fragile countries that lack such resources, aid may be a seemingly necessary alternative, but it has the potential to undermine institutional development. States that depend on a higher percentage of government revenues are less accountable to their citizens because they avoid relations between the state and citizens who build taxation and have less incentive to develop public institutions.  The limited capacity of the government resulting from the presence and sub-institutional effectiveness leads to “pervasive corruption of state officials, great gaps between the law and actual business regulatory practice, workers who do not even show up, doctors who do not provide medical care, teachers who do not teach.”  Criticism of the impact of aid has intensified as global aid increases have intensified, especially since 2000. There are those who say that aid is never effective. Most aid workers agree that aid has not always reached its maximum potential, but has had a significant impact if it has been properly managed and managed, particularly in areas such as health and basic education. There is broad consensus that aid is only one factor in the complex process necessary for the development of poor countries and that economic growth and good governance are essential.
To maximize aid effectively and optimally, donations must be made to sectors such as local industries, franchises or profit centres in developing countries. In this way, these measures can maintain health-related spending and lead to long-term growth.  IHP puts into practice the international principles of aid and development cooperation effectiveness set out in the Paris Declaration on the Effectiveness of Development Assistance, accra`s Action Programme and the Busan Partnership for Effective Health Cooperation, promoting broad support for a single national strategy or a single national health plan , a unique framework for monitoring and evaluation and a strong emphasis on the mutual responsibility of partners.