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The government of Burkina Faso has embarked on a process leading to universal health coverage with the enactment of Law N° 060-2015/CNT on a universal health insurance scheme (RAMU) in 2015.  Based on the defined timing, the year 2018 should be devoted to the operationalization of this key programme for the beneficiaries and stakeholders of health. Since the establishment of a health insurance is a highly complex process, it requires total control over all the issues before implementation.
 
The aim of this study is to estimate the extent of catastrophic and impoverishment expenditures among the population and identify factors accounting for these expenditures over the 2009-2014 period.