Evidence map›Paper›PMID 41194950›Full record

ReviewMedical journal of the Islamic Republic of Iran2025

Sustainable Tax-Based Financing Strategies in the Health Care System: A Scoping Review.

Ghasem Taheri, Hassan Abolghasem Gorji, Aziz Rezapor, Mehdi Jafari Sirizi, Masoud Behzadifar

Abstract readReview
PubMed Full text at PMC Publisher
In one paragraph

Review in Medical journal of the Islamic Republic of Iran, 2025. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.

0numbers the graph read from it
0cells of the map it votes in
1citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

1 citing paper in PubMed.

  1. Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

5 authors.

Ghasem TaheriSchool of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran.
Hassan Abolghasem GorjiHealth Management and Economics Research Center, Health Management Research Institute, Iran University of Medical Sciences, Tehran, Iran.ORCID https://orcid.org/0000-0002-6328-1925
Aziz RezaporHealth Management and Economics Research Center, Health Management Research Institute, Iran University of Medical Sciences, Tehran, Iran.
Mehdi Jafari SiriziDepartment of Health Care Management, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran.
Masoud BehzadifarSocial Determinants of Health Research Center, Lorestan University of Medical Sciences, Khorramabad, Iran.

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

Background: The main advantage of tax-based financing is its sustainability, as well as the participation of all members of society, regardless of their health status, risk pooling, and the spread of risk among members of society. Therefore, the aim of the present study is a comprehensive review of sustainable tax-based financing strategies in the health system. Methods: In this scoping review based on PRISMA-ScR guidelines, PubMed, Scopus, Web of Science, ProQuest, and Google Scholar were searched by the keywords of sustainable financing and tax-based financing in the healthcare system without time limitation in August 2024. Finally, the thematic content analysis method was used to extract the strategies of sustainable tax-based financing in MS Word 2016. Results: The initial search in the selected databases retrieved 10083 records, of which 24 ones from them were related to the research aim. Most of the reviewed studies were performed in 2018 (16%) in the USA (18%) with a literature review method (38%). The main strategies for sustainable tax-based financing in healthcare systems include direct and indirect taxes. Conclusion: The results showed that income tax and direct taxes are more progressive than taxes on consumer goods and services and indirect taxes in general. It is necessary for each country to consider sustainable tax-based financing solutions for its health system. Using the combined methods of receiving direct and indirect taxes can be another key solution in this regard.

Indexed as

Health care financingScoping reviewTaxation

Identifiers

PMID41194950
PMCPMC12584086

What OpenQuestion holds

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Registered trials

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Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.