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Sustainable Tax-Based Financing Strategies in the Health Care System: A Scoping Review
Ghasem Taheri1, Hassan Abolghasem Gorji2, Aziz Rezapor2
1School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran.
Medical Journal of the Islamic Republic of Iran
|November 6, 2025
Summary
Sustainable tax-based financing ensures healthcare access for all by pooling societal contributions. Direct and indirect taxes are key strategies, with income tax offering greater progressivity for robust health systems.
Area of Science:
- Health Economics
- Public Finance
- Healthcare Management
Background:
- Tax-based financing offers sustainable healthcare funding.
- It ensures universal participation and risk pooling within society.
- This approach spreads financial risk across all members.
Purpose of the Study:
- To conduct a comprehensive review of sustainable tax-based financing strategies.
- To identify effective methods for funding health systems through taxation.
- To analyze the role of different tax types in healthcare sustainability.
Main Methods:
- Scoping review utilizing PRISMA-ScR guidelines.
- Searched PubMed, Scopus, Web of Science, ProQuest, and Google Scholar.
- Thematic content analysis of 24 relevant studies.
Main Results:
- Identified direct and indirect taxes as primary strategies for sustainable healthcare financing.
- Most studies were published in 2018, with a focus on the USA.
- Literature review was the predominant research method.
Conclusions:
- Income and direct taxes demonstrate higher progressivity compared to indirect taxes.
- Countries must implement tailored sustainable tax-based financing solutions.
- Combining direct and indirect tax methods presents a key strategy for health system funding.
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