Examining the Problems and Solutions to Facilitate the Payment and Receipt of Health Taxes.

Background: In addition to creating significant health gains, taxation can be used to increase public health funding. However, achieving the goals of health-related taxes faces many barriers and problems. We aimed to examine the barriers and solutions to facilitate the payment and receipt of health taxes. Methods: The present descriptive and analytical study was conducted in 2021-2022. The first part of the research was the questionnaire's design and validation, and the second part was using the designed questionnaire to collect and analyze data. The validity of the questionnaire was measured using the content validity, and the reliability of the questionnaire was measured using Cronbach's alpha. Then, the questionnaires were distributed in person at the workplace of 430 professors, managers, and experts in economics and health, and the collected data were reviewed and analyzed. Results: Barriers and problems related to structure and infrastructure, evasion, avoidance, and tax exemption, and coordination and cooperation are the most important problems related to health taxes. Moreover, evasion, avoidance and tax exemption, cultural and social issues, and coordination and cooperation are the most important solutions to overcome the problems of health taxes. Conclusion: To dispel the barriers and facilitate the payment and receipt of health-related taxes and achieve the goals of the health sectors, it is very important to deal with tax evasion, build a culture, and close cooperation with related organizations.

Learner satisfaction with synchronous and asynchronous virtual learning systems during the COVID-19 pandemic in Tehran university of medical sciences: a comparative analysis.

BACKGROUND: The need for electronic learning and its systems, especially during specific circumstances and crises, is crucial and fundamental for users in universities. However, what is even more important is the awareness and familiarity of learners with different systems and their appropriate use in e-learning. Therefore, the present study was conducted to determine the satisfaction of learners with synchronous and asynchronous electronic learning systems during the COVID-19 period at Tehran University of Medical Sciences. METHODS: The present study was a descriptive-analytical study conducted cross-sectionally from the first semester of 2019-2020 academic year until the end of the second semester of 2021-2022 academic year, coinciding with the COVID-19 pandemic. The sample size was determined to be 370 students and 650 staff members using the Krejcie and Morgan table. The face validity and reliability of the research tool, which was a researcher-made questionnaire, was confirmed. Considering a response rate of 75%, 280 completed questionnaires were received from students, and 500 completed questionnaires were collected from employees. For data analysis, absolute and relative frequencies, as well as independent t-test, analysis of variance (ANOVA), and Post Hoc tests in the SPSS software were utilized. RESULTS: During the COVID-19 pandemic, both students and staff members at Tehran University of Medical Sciences showed a relatively decreasing level of satisfaction with electronic learning. There was a significant difference in satisfaction between these two groups of learners regarding electronic learning (P = 0/031). Learners were relatively more satisfied with the offline system called "Navid" compared to online learning systems. Among the online systems, the highest level of satisfaction was observed with the Skype platform. CONCLUSION: Although learners expressed relative satisfaction with electronic learning during the COVID-19 period, it is necessary to strengthen infrastructure and provide support services, technical assistance, and continuous updates for electronic learning platforms. This can contribute to more effective and efficient utilization of electronic learning, especially during particular circumstances and crises, or in hybrid models combining online and face to face education and training.

The role of taxation measures in the management of harmful products, services, and practices in Iran: a qualitative study.

BACKGROUND AND AIM: Levying a tax on harmful products, services, and practices can affect consumer choices, effectively preventing diseases and reducing health care costs. The goal of this study was to investigate the role of taxation as a powerful financial tool in the management of harmful products, services, and practices to maintain and improve public health and preserve the financial sustainability of the health care system. MATERIALS AND METHODS: This qualitative study was conducted in 2020-2021. In order to collect information for this study, semi-structured interviews were conducted. Using purposive and snowball sampling methods, 38 managers, policymakers, economists, and key experts were interviewed. Data were analyzed using the content analysis method. The transcribed interviews were further imported into MAXQDA for classification, and relevant codes were extracted. FINDINGS: In this study, 6 main themes and 19 subthemes were labeled. The main themes included 1) objectives, effects, and requirements of the taxation of harmful products, services, and practices, 2) definition, instances, elasticity, and grading of harmful products, services, and practices, 3) Problems in controlling harmful products, services, and practices, 4) controlling harmful products, services, and practices, 5) traffic violations and accidents, and social harms, and 6) tax revenue use and the share of health care. The effects of taxing harmful products include reduced access to these products, reduced demand for harmful products, and the promotion of public health. CONCLUSION: Harmful products, services, and practices have major health and financial implications for individuals, families, and society. To improve public health, the demand for these products and services can be controlled through taxation measures to push consumers toward less harmful alternatives.

Explaining specific taxes management and use in the health sector: a qualitative study.

BACKGROUND AND AIM: Being 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 METHODS: This 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. FINDINGS: In 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 CONCLUSION: Considering 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.