ArticleBMC health services research2022
Explaining specific taxes management and use in the health sector: a qualitative study.
Article in BMC health services research, 2022. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 4 papers.
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4 citing papers in PubMed.
- Domestic resources for surgical care financing: a descriptive analysis of global health expenditure trends and illustrative case studies on fiscal mechanisms in LMICs.BMJ global health · 2026Article
- Securing Somalia's health: leveraging sin tax revenues to drive universal health coverage and financial protection for lifesaving care in Somalia's health system-scoping review.Health economics review · 2026Review
- Health taxation and need to pay health related taxes in Iran: A scoping review.Health promotion perspectives · 2025Review
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3 authors.
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Abstract
BACKGROUND AND
aimBeing the major source of revenue and essential economic tool for policymakers to improve public health, taxes contribute to government spending on the development of health care facilities and services. Given the financial challenges facing the health sector together with the public health issues that affect each society, placing specific taxes on some goods, services, and activities can be effective in this regard. The study aims to explain the various dimensions of specific taxes in the health sector and management of these resources in order to achieve the health system goals. MATERIALS AND
methodsThis study with a qualitative research design was conducted using semi-structured interviews with open-ended questions in 2020-2021. In total, 38 managers, policymakers, economists, key experts, and other individuals, as informants, were interviewed. Purposive and snowball with maximum variation was also employed. As well, content analysis was utilized to shed light on the data. The transcribed interviews were further imported into MAXQDA for extracting and classifying the relevant codes.
findingsIn this study, 5 main themes and 23 subthemes were labeled. The main themes accordingly included "Objectives and Conditions of Specific Health Taxes", "Earmarked Taxes", "Taxes on Goods and Measures of Harmful to Health", "Value-Added Taxes", and "Green Taxes". DISCUSSION AND
conclusionConsidering the specific taxes in the health sector, i.e., taxes on goods and measures of harmful to health, value-added taxes, and green taxes, all taxation and pricing policies need to take account of the effects as well as the advantages and disadvantages of types of taxes, a country's economic structure, the conditions of industries and manufacturing enterprises, cultural aspects in society, and peoples' socioeconomic status.
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