在伊朗卫生系统中创建基于税收的可持续金融资源的策略:定性研究
Ghasem Taheri1, Hasan Abolghasem Gorji1, Masoud Behzadifar2
1Department of Health Services Management, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran.
Journal of preventive medicine and hygiene
|January 6, 2025
概括
本研究确定了可持续卫生融资的税收策略,包括对运输,货物和个人征收的税收,以支持全民健康覆盖. 有效实施需要政治意愿和利益相关者的协调.
科学领域:
- 卫生经济学 卫生经济学
- 公共财政是公共财政.
- 卫生政策 卫生政策
背景情况:
- 可持续的卫生融资对于实现全民健康覆盖至关重要.
- 税收收入是为医疗服务提供资金的主要来源.
- 该研究探讨了2024年需要创新的税收策略的需求.
研究的目的:
- 确定和评估基于税收的策略,为医疗服务创造可持续的财政资源.
- 通过税收探索各种收入来源,以确保不间断地获得医疗保健.
主要方法:
- 用10位专家进行深入的半结构面试进行的定性研究.
- 有目的和雪球采样,以实现数据和和多样性.
- 使用Atlas.ti软件 (8版) 对面试数据进行主题分析.
主要成果:
- 在五个领域确定了税收战略:运输,服务,生产,个人和职业移民.
- 具体的子话题包括道路收费,对健康有害产品的税,环境污染物,商业收入和卫生专业人员的退出税.
- 为潜在的税收产生制定了11个子主题的综合清单.
结论:
- 成功实施税收政策需要强有力的政治支持和利益相关者的共识.
- 执行计划与基础设施的协调和加强监管透明度至关重要.
- 建议进行进一步的研究,以评估拟议的税收政策的经济和社会影响.
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