We skip the findings of the comparative study and content analysis of documents because these findings have been published in previous studies by Javadinasab et al (18, 19).
After interviewing with experts in the field of sustainable financing and HPS or both, the features of sustainable health financing and also HPS to which revenue of these resources can be allocated that have the biggest effect in reduction burden of non-communicable disease.
Main theme 1: sustainable health financing for Iran
The resources through which sustainable financing for health can be provided were somehow the same from the viewpoints of different interviewees; however, some of them suggested resources that are now not used in Iran. Some resources of sustainable health financing which were suggested are as follows:
“The resources of health financing are entered from four sources; 10% targeted subsidies (that was not included in MOHME’ budget and is allocated to rural insurance coverage and other affairs related to basic insurance), public budget, 1% of value-added tax (VAT), tobacco and beverages tax” (i4).
"One other resource of sustainable health financing is a VAT that we went for it, but we did not act well" (i3).
“Another one is targeted subsidies. In the treatment system, the social welfare system and education system of targeted subsidies are paid special attention to. The investment of 1% of tax and VAT for health is a strong investment and the tax and VAT in other countries are between 17 to 20 percent of which a big share was specified for health. Charities and international help are also considered as resources, but in case of targeting them; some countries even targeted the resources of religious money” (i13).
“According to the budget law, the factories have a part of corporate social responsibility and according to the contract, they must spend 5% of their interest on corporate social responsibility that is now too scattered” (i11).
The interviewees also gave their opinions and reasons why some resources are called sustainable and also about the features of sustainable financial resources as follows:
“The reason for the sustainability of these resources is people participation in paying them and tax can be levied on the goods and services till they are consumed in the society" (i2).
Main theme 2: challenges of gathering sustainable financial resources
Three subjects of resource gathering, pooling, and allocating must be regarded about sustainable health financing for each of which some challenges and solutions have been suggested in interviewees’ talks. The interviewees said about the government and its role in the levying sin tax:
“The revenue share resulting from sin tax from our public budget is too little and therefore our policy to earn revenue is not an intelligent policy. Intelligent here means we earn from in a way that it has the highest benefit for the government. Certainly, tariff increase, trafficking prevention, and sin tax are three good resources for government revenue" (i15).
“This budget viewpoint of the government about tobacco tax that it wants to use it as revenue and supply of its shortages makes a problem for us. We cannot count on the tobacco tax as a sustainable financial resource for health. Last year, no budget of tobacco tax was allocated to health; of course, an amount was allocated to the health sector, but not for health" (i6).
“Our policy is not to harm the industry and to close the factories at all. We must replace harmful goods with healthy products. Maybe at first people's taste changes a little, but little by little, they will be eager for healthy goods and it is possible to allocate part of the tax to factory refinement" (i5).
Lack of general support is another current challenge of levying tax on harmful goods that some interviewees mentioned:
“Public support to pay health tax is low as people believe that the government does not use its resources properly or they are looted and their costing is not specified. For instance, it is possible to give the whole tax to the Department of Education that is popular and the people will satisfactorily pay the tax" (i7).
“Certainly, resistance exists. These days in the bad economic conditions, wherever you tell the people we intend to raise the prices even for completely obvious tobacco, they resist as the consumer never tends to face price increase even for the most harmful goods” (i8).
“In Iran, there is no general support for the activity which must be done by the government, but in other countries, general support is there because they trust the government” (i17).
Main theme 3: solutions for gathering sustainable financial resources
The interviewees said about political support attraction for gathering sin tax:
“Last year, we examined the effect of fiscal policy on non-communicable disease prevention. The question was that it must become really clear for the society that why they pay this money? And the other question is that Arab countries around us have doubled the price of cigarettes, but in Iran, the price is still low. The reason is that the budget is low, but it was not the real reason and the people must know its real reason. For example, the discussion which was posed for a year or two about fizzy drinks was that we got the tax from the producer, but if the consumer does not understand what he paid the money for, it will not have any effect on consumption” (i21).
Main theme 4: pooling solutions for sustainable financial resources
Regarding pooling, the interviewees often agreed with the General Treasury of the country: “I do not agree with Plan and Budget Organization, but I agree with the Treasury; it means that the money enters the Treasury and was specified and then directly enters MOHME i.e. the Treasury deposits the money directly into MOHME or any other organization that will do the tasks and country models” (i1).
Main theme 5: the challenge of costing sustainable financial resources
“Usually the government gets the tax, but it does not allocate it to health and it is the same about beverage tax. The main culprit in this regard is the Budget and Plan Organization. In Hungary, 1.6% of tax is sin tax. Health policies in our country are several decades behind comparing the other countries. In the region, we are the last country regarding cigarette tax. In 2016, the cigarette tax decreased by 50%, but based on the law, it must be increased by 10% every year" (i5).
Main theme 6: solutions for costing sustainable financial resources
“The tax must be allocated to the source of production of pollution or harmful goods; for example, if we levy a tax on cigarette, we should spend part of that for increasing the quality of that or we can refine pollution units. Therefore, the allocation for prevention is better than the allocation for treatment and it means preventing the effects" (i2).
“If the referral system and family physician are allowed to allocate part of these costs to themselves, we entered the purchasing stage. Also, it is possible to use it as subsidies for healthy products and health service development" (i1).
Main theme 7: challenges of HPS
“Our problem is mostly the approach and attitude; the politicians have mostly treatment viewpoint that is not health-oriented and global. Maybe, there are also other issues, but the most important issue is their viewpoint is not comprehensive and not about health promotion” (i9).
Main theme 8: solutions for HPS
“Certainly in the insurance system and public response system, we must allocate a box to health promotion. If there is a little tact in the prevention section, it is always said that prevention is better than treatment; if this is the motto, why does not this happen in the budget?” (i10).
“We have health promotion hospitals that were penetrated by treatment and health service management and they are working or we have health promotion schools or health promotion prisons and we can observe health promotion based on its physical space” (i20).
Main theme 9: the advantages of levying sin tax
“When health promotion is done, several years later the third level diseases will be lowered and the doctors are forced to produce induced demand and all of these are related. You should not let the people out of that system earn money. You should decide if you want to do that work or not and the problem here is that the people who want to do health promotion are the same people who are doing a treatment. You should define your expectation of health promotion in return for the money you are given to” (i6).
“We have two aims by levying sin tax; one is the reduction of their consumption and second, earning money. If we want to detract the main part of health system revenue from sin tax, we expect that high consumption goes away so that we have high revenue. All ways must be used for sustainable health financing and they are all complimenting each other; this tax is the sin tax which means the tax for guilt" (i9).
In the final step of the research, according to the comparative study, recognition of the current situation of sustainable health financing in the country and examination of the regulations related to this subject, the dimensions of the preliminary model of sustainable financing for HPS were written that was shown in Figure 1.
3-1. Features of written models
In this model and regarding the fact that financial resources of Iran's health system and also the research aims, some resources were selected for HPS financing that has relative sustainability. The main dimensions of the research model include the following items:
A: gathering sustainable financial resources
- Government general revenue that is received from the following routes and deposited into State General Treasury or Tax Affairs Organization.
- Health duties: includes sin tax (based on article 48 of incorporation law (2)) and providing the list is the responsibility of MOHME; maximum of 10% was determined for the tax. Based on the studies, the rate is not very effective on the main goal that is the reduction of the demands of the harmful goods in developing countries and the maximum must be increase. This tax must be received from the consumer. As a result, by levying a tax on harmful goods, the demand for these goods will be reduced that is directly effective on the reducing burden of non-communicable disease and also, it provides a resource for health financing, increases nutrition literacy and the people will replace harmful goods with healthy goods.
- Health tax: includes tobacco tax and fizzy drink tax (according to clause a and c of article 69 of incorporation law (2)
- Health fines: includes the fine of infringement of advertising harmful goods in media and other infringements of which the fines are deposited to the devoted revenue account of MOHME in the country’s General Treasury.
- Pollution tax
- General tax
- Public budget
- The families through health donators or directly through people participation and participation in registration (investment foundation)
- International and national help like Emam Khomeini charity, the executive staff of Emam Khomeini decree, UN agencies, and WHO
- Religious money: as a potential resource of the sustainable health financing part of that can be allocated for HPS through a mechanism.
- Trade and social responsibility insurances of the companies: insurances as a third party are responsible to allocate part of the insurances received from people to prevention services and public health. This matter not only makes no additional costs for insurance but also it has been proved that it causes saving treatment costs, healthy elderliness and reduction burden of disease and it saves many financial resources for this organization.
B: pooling
The suggestion of this model is establishing a foundation of society health promotion that pools all the received resources of the mentioned cases. This foundation can be of investment type. If an investment foundation is established, it will be under stock supervision that in addition to financial transparency provides the possibility to invest part of resources and earning money from that. In the statute of the foundation, investment mechanism and how to buy HPS, etc. will be determined. This foundation will be under the supervision of the Supreme Council of Health and Food Security that based on clause seven of the permanent law of the president's development plans of Iran as the Council’s director and the Ministers and directors of 13 Ministries are also counted as the main members of this Council.
C: allocation
Regarding the approval of national programs for four diseases (disease risk factors) of cardiovascular, cancer, respiratory and diabetes in the national committee of prevention and control of non-communicable diseases, executing level one services of the national programs of these four diseases (risk factor) as promotion interventions will be financed. In addition to general empowerment, culture and health literacy promotion, tobacco control, public exercise increase, nutrition improvement, and doing practical researches in line with the goals of national programs including programs to which the resources of health promotion foundation can be allocated. Finally, the result of conducted interventions for health promotion will be the reduction of four main risk factors of nutrition, physical activity, tobacco consumption, and lifestyle that results in society's health level promotion and reduction of non-communicable diseases in the country.