Top

BMC Public Health

Published in:

Open Access 01-12-2022 | Research

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

Authors: Mahdi Kooshkebaghi, Hossein Dargahi, Sara Emamgholipour

Published in: BMC Public Health | Issue 1/2022

Abstract

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.

United Nations. Political Declaration of the 3rd High-Level Meeting of the General Assembly on the Prevention and Control of Non-Communicable Diseases: resolution/ adopted by the General Assembly. New York. 2018. 73rd session. Agenda item 119. https://digitallibrary.un.org/record/1648984/files/A_RES_73_2-EN.pdf?ln=en.

Boachie MK. Changing risky health behaviours through fiscal policy: the time is now. Perspect Public Health. 2020;140(4):200–2. https://doi.org/10.1177/1757913919899111.CrossRef

Allen L, Cobiac L, Townsend N. Quantifying the global distribution of premature mortality from non-communicable diseases. J Public Health (Oxf). 2017;39(4):698–703. https://doi.org/10.1093/pubmed/fdx008.CrossRef

Medscape. Noncommunicable diseases: a global ‘Slow-motion Disaster’. Geneva: WHO; 2017. p. 91–105. https://www.medscape.com/viewarticle/879567

World Health Organization. Noncommunicable diseases country profiles 2018. Geneva: WHO; 2018. https://apps.who.int/iris/handle/10665/274512

World Health Organization. Global action plan for the prevention and control of noncommunicable diseases 2013–2020. Geneva: WHO; 2013. https://apps.who.int/iris/handle/10665/94384

Afshari F, Javadi Nasab H, Valizadeh B. Value added tax in goods and services harmful to health. National conference on value added tax: opportunities and challenges. 2017. https://civilica.com/doc/730570/.

World Health Organization. Using price policies to promote healthier diets: WHO; 2015. https://apps.who.int/iris/handle/10665/156403

World Health Organization. Tobacco: WHO; 2022. https://www.who.int/news-room/fact-sheets/detail/tobacco.

10.

Mytton OT, Clarke D, Rayner M. Taxing unhealthy food and drinks to improve health. BMJ. 2012;344:e2931. https://doi.org/10.1136/bmj.e2931.CrossRef

11.

World Health Organization. Global strategy on diet, physical activity and health. Geneva: WHO; 2004. https://apps.who.int/iris/handle/10665/20142

12.

World Health Organization. 2008–2013 action plan for the global strategy for the prevention and control of noncommunicable diseases. Geneva: WHO; 2008. https://apps.who.int/iris/handle/10665/44009

13.

Niebylski ML, Redburn KA, Duhaney T, Campbell NR. Healthy food subsidies and unhealthy food taxation: a systematic review of the evidence. Nutrition. 2015;31(6):787–95. https://doi.org/10.1016/j.nut.2014.12.010.CrossRef

14.

Sassi F, Belloni A, Capobianco C. The role of fiscal policies in health promotion. Paris: OECD Health Working Papers; 2013. Available from:. https://doi.org/10.1787/5k3twr94kvzx-en.CrossRef

15.

Nomaguchi T, Cunich M, Zapata-Diomedi B, Veermand JL. The impact on productivity of a hypothetical tax on sugar-sweetened beverages. Health Policy. 2017;121(6):715–25. https://doi.org/10.1016/j.healthpol.2017.04.001.CrossRef

16.

Hsiao A, Wang YC. Reducing sugar-sweetened beverage consumption: evidence, policies, and economics. Curr Obes Rep. 2013;2(3):191–9. https://doi.org/10.1007/s13679-013-0065-8.CrossRef

17.

Jou J, Techakehakij W. International application of sugar-sweetened beverage (SSB) taxation in obesity reduction: factors that may influence policy effectiveness in country-specific contexts. Health Policy. 2012;107(1):83–90. https://doi.org/10.1016/j.healthpol.2012.05.011.CrossRef

18.

Sassi PF, Belloni A, Mirelman AJ, Suhrcke PM, Thomas A, Salti N, et al. Equity impacts of price policies to promote healthy behaviours. Lancet. 2018;391(10134):2059–70. https://doi.org/10.1016/S0140-6736(18)30531-2.CrossRef

19.

Powell LM, Chriqui JF, Khan T, Wada R, Chaloupka FJ. Assessing the potential effectiveness of food and beverage taxes and subsidies for improving public health: a systematic review of prices, demand and body weight outcomes. Obes Rev. 2013;14(2):110–28. https://doi.org/10.1111/obr.12002.CrossRef

20.

Smith E, Scarborough P, Rayner M, DM BA. Should we tax unhealthy food and drink? Proc Nutr Soc. 2018;77(3):314–20. https://doi.org/10.1017/S0029665117004165.CrossRef

21.

Summan A, Stacey N, Birckmayer J, Blecher E, Chaloupka FJ, Laxminarayan R. The potential global gains in health and revenue from increased taxation of tobacco, alcohol and sugar- sweetened beverages: a modelling analysis. BMJ Glob Health. 2020;5(3):e002143. https://doi.org/10.1136/bmjgh-2019-002143.CrossRef

22.

Khmel V, Zhao SH. Arrangement of financing for highway infrastructure projects under the conditions of Public–Private Partnership. IATSS Res. 2016;39(2):138–45. https://doi.org/10.1016/j.iatssr.2015.05.002.CrossRef

23.

Stacey N, Summan A, Tugendhaft A, Laxminarayan R, Hofman K. Simulating the impact of excise taxation for disease prevention in low- income and middle-income countries: an application to South Africa. BMJ Glob Health. 2018;3(1):e000568. https://doi.org/10.1136/bmjgh-2017-000568.CrossRef

24.

Verguet S, Gauvreau CL, Mishra S, et al. The consequences of tobacco tax on household health and finances in rich and poor smokers in China: an extended cost-effectiveness analysis. Lancet Glob Health 2015; 3(4): e206–e216. https://doi.org/https://doi.org/10.1016/S2214-109X(15)70095-1

25.

OECD. Fiscal sustainability of health systems: bridging health and finance perspectives. Paris: OECD Publishing; 2015. https://www.oecd.org/publications/fiscal-sustainability-of-health-systems-9789264233386-en.htmCrossRef

26.

Nadri S, Khodabakhshi A. Investigating of the tax income and oil revenues on health expenditures in Iran. Q J Appl Econ Stud Iran (AESI). 2019;8(31):255–75. https://doi.org/10.22084/aes.2019.17608.2748.CrossRef

27.

Rezaei H, Alizadeh M, Nademi Y. Effective factors on per capita healthcare expenditure: a comparison of spatial models in selected developing countries. Q J Appl Theories Econ. 2017;4(2):1–26.

28.

World Health Organization. SEA/RC59/5 Rev.1-Regional Strategy for Health Promotion: Follow-up of the Sixth Global Conference on Health Promotion: WHO Regional Office for South-East Asia; 2006. https://apps.who.int/iris/handle/10665/128723

29.

Gortmaker S, Wang C, Long M, Giles C, Ward Z, Barrett J, et al. Three interventions that reduce childhood obesity are projected to save more than they cost to implement. Health Aff. 2015;34(11):1932–9. https://doi.org/10.1377/hlthaff.2015.0631.CrossRef

30.

Mytton O, Eyles H, Ogilvie D. Evaluating the health impacts of food and beverage taxes. Curr Obes Rep. 2014;3(4):432–9. https://doi.org/10.1007/s13679-014-0123-x.CrossRef

31.

Colchero MA, Popkin BM, Rivera JA, Ng SW. Beverage purchases from stores in Mexico under the excise tax on sugar sweetened beverages: observational study. BMJ. 2016;352:h6704. https://doi.org/10.1136/bmj.h6704.CrossRef

32.

Colchero MA, Rivera-Dommarco J, Popkin BM, Ng SW. In Mexico, evidence of sustained consumer response two years after implementing a sugar sweetened beverage tax. Health Aff (Millwood). 2017;36(3):564–71. https://doi.org/10.1377/hlthaff.2016.1231.CrossRef

33.

Lloyd-Williams F, Bromley H, Orton L, Hawkes C, Taylor-Robinson D, O’Flaherty M, et al. Smorgasbord or symphony? Assessing public health nutrition policies across 30 European countries using a novel framework. BMC Public Health. 2014;14:1195. https://doi.org/10.1186/1471-2458-14-1195.CrossRef

34.

Thow AM, Downs SM, Mayes C, Trevena H, Waqanivalu T, Cawley J. Fiscal policy to improve diets and prevent noncommunicable diseases: from recommendations to action. Bull World Health Organ. 2018;96(3):201–10. https://doi.org/10.2471/BLT.17.195982.CrossRef

35.

Thow AM, Quested C, Juventin L, Kun R, Khan AN, Swinburn B. Taxing soft drinks in the Pacific: implementation lessons for improving health. Health Promot Int. 2011;26(1):55–64. https://doi.org/10.1093/heapro/daq057.CrossRef

36.

Brink J. Sugar tax to be introduced with effect from 1 April 2018: tax and exchange control alert. South Africa: Cliffe Dekker Hofmeyr; 2018. https://www.thesait.org.za/news/386318/Sugar-tax-to-be-introduced-with-effect-from-1-April-2018.htm

37.

Soft Drinks Industry Levy comes into effect. 2018. https://www.gov.uk/government/news/soft-drinks-industry-levy-comes-into-effect

38.

Galizzi M. Label, nudge or tax? A review of health policies for risky behaviors. J Public Health Research. 2012;1(1):14–21. https://doi.org/10.4081/jphr.2012.e5.CrossRef

39.

Verguet S, Tarr G, Gauvreau CL, Mishra S, Jha P, Liu L, et al. Distributional benefits of tobacco tax and smoke-free workplaces in China: a modeling study. J Glob Health. 2017;7(2):020701. https://doi.org/10.7189/jogh.07.020701.CrossRef

40.

Global Tobacco Economics Consortium. The health, poverty, and financial consequences of a cigarette price increase among 500 million male smokers in 13 middle income countries: compartmental model study. BMJ. 2018;361:k1162. https://doi.org/10.1136/bmj.k1162.CrossRef

41.

Postolovska I, Nguyen HTH, Sargaldakova A, et al. An extended cost effectiveness analysis of tobacco price increases in the Kyrgyz Republic. In: WBG Global Tobacco Control Program. Washington, DC: World Bank Group; 2018. https://doi.org/10.1596/29819.CrossRef

42.

Wu DC, Jha P, Dutta S, Marquez P. Impact of cigarette price increase on health and financing outcomes in Vietnam. Gates Open Res. 2019;3:1516 https://doi.org/10.12688/gatesopenres.13051.1.CrossRef

43.

James EK, Saxena A, Restrepo CF, Llorente B, Vecino-Ortiz AL, Uribe MV, et al. Distributional health and financial benefits of increased tobacco taxes in Colombia: results from a modelling study. Tobacco control. 2019;28(4):374–80. https://doi.org/10.1136/tobaccocontrol-2018-054378.CrossRef

44.

Wu DC, Sheel V, Gupta P, Essue BM, Luong L, Jha P. Impact of cigarette tax increase on health and financing outcomes in four Indian states. Gates Open Res. 2020;4:49 https://doi.org/10.12688/gatesopenres.13127.1.CrossRef

45.

World Health Organization. Raising Tax on Tobacco. 2014. available in: http://apps.who.int/iris/bitstream/10665/112841/1/WHO_NMH_PND_14.2_eng.pdf

46.

Manyema M, Veerman LJ, Tugendhaft A, Labadarios D, Hofman K. Modelling the potential impact of a sugar-sweetened beverage tax on stroke mortality, costs and health-adjusted life years in South Africa. BMC Public Health. 2016;16(1):405. https://doi.org/10.1186/s12889-016-3085-y.CrossRef

47.

Minh HV, Duyen NT, Ngan TT, Ngoc NB, Son DT, Hai PT. Potential health impacts of increasing the cigarette tax in Viet Nam. Int J Tuberc Lung Dis. 2018;22(11):1378–82. https://doi.org/10.5588/ijtld.18.0161.CrossRef

48.

World Health Organization. WHO report on the global tobacco epidemic 2021: addressing new and emerging products. 2021. https://www.who.int/tobacco/global_report/en/

49.

World Health Organization. Promoting taxation on tobacco products. Geneva: WHO; 2015. https://www.who.int/europe/activities/promoting-taxation-on-tobacco-products

50.

Payab M, Kelishadi R, Qorbani M, Motlagh MS, Hasani Ranjbar SH, Ardalan G. Association of junk food consumption with high blood pressure and obesity in Iranian children and adolescents: the CASPIAN-IV study. J Pediatr. 2015;91(2):196–205. https://doi.org/10.1016/j.jped.2014.07.006.CrossRef

51.

Salem AA, Gholami E. Estimating the optimal taxation rate on consumer goods harmful to health by microstimulating in Iran. Q J Econ Res Policies. 2022;30(101):85–119 http://qjerp.ir/article-1-3179-fa.html.CrossRef

52.

Farzin Mehr HR, Lashkary M, Bafandeh IS. Evaluating the potential effect of tax policies on the consumption of soft drinks. J Tax Res Scholary Q Iran Natl Tax Adm. 2022;29(52):53–78. https://doi.org/10.52547/taxjournal.29.52.53.CrossRef

53.

Anne CJ. The qualitative orientation in medical education research. Korean J Med Educ. 2017;29(2):61–71. https://doi.org/10.3946/kjme.2017.53.CrossRef

54.

Tong A, Sainsbury P, Craig J. Consolidated criteria for reporting qualitative research (COREQ): a 32-item checklist for interviews and focus groups. Int J Qual Health Care 2007; 19(6): 349–357. https://doi.org/https://doi.org/10.1093/intqhc/mzm042

55.

Glaser BG. Conceptualization: on theory and theorizing using grounded theory. Int J Qual Methods. 2008;1(2):23–38. https://doi.org/10.1177/160940690200100203.CrossRef

56.

National Bioethics Advisory Commission (NBCA). Ethical Policy issues Res Involving Hum Participants 2001. https://hdl.handle.net/1805/25

57.

Immurana M, Iddrisu AA, Boachie MK. Does taxation on harmful products influence population health? Evidence from Africa using the dynamic panel system GMM approach. Qual Quant. 2021;55(3):1091–103. https://doi.org/10.1007/s11135-020-01043-0.CrossRef

58.

World Health Organization. WHO technical manual on tobacco tax policy and administration. 2021 available in: https://apps.who.int/iris/rest/bitstreams/1341465/retrieve

59.

DeCicca P, McLeod L. Cigarette taxes and older adult smoking: evidence from recent large tax increases. J Health Econ. 2008;27(4):918–29. https://doi.org/10.1016/j.jhealeco.2007.11.005.CrossRef

60.

Falbe J, Thompson HR, Becker CM, Rojas N, McCulloch CE, Madsen KA. Impact of the Berkeley excise tax on sugar-sweetened beverage consumption. Am J Public Health. 2016;106(10):1865–71. https://doi.org/10.2105/ajph.2016.303362.CrossRef

61.

Lee MM, Falbe J, Schillinger D, Basu S, CE MC, Madsen KA. Sugar sweetened beverage consumption 3 years after the Berkeley, California, sugar sweetened beverage tax. American journal of public health. 2019;109(4):637–9. https://doi.org/10.2105/ajph.2019.304971.CrossRef

62.

Silver LD, Ng SW, Ryan-Ibarra S, et al. Changes in prices, sales, consumer spending, and beverage consumption one year after a tax on sugar-sweetened beverages in Berkeley, California, US: a before-and-after study. PLoS Med. 2017;14(4):e1002283. https://doi.org/10.1371/journal.pmed.1002283.CrossRef

63.

Roberto CA, Lawman HG, LeVasseur MT, et al. Association of a beverage tax on sugar-sweetened and artificially sweetened beverages with changes in beverage prices and sales at chain retailers in a large urban setting. JAMA. 2019;321(18):1799–810. https://doi.org/10.1001/jama.2019.4249.CrossRef

64.

Zhong Y, Auchincloss AH, Lee BK, Kanter GP. The short-term impacts of the Philadelphia beverage tax on beverage consumption. Am J Prev Med. 2018;55(1):26–34. https://doi.org/10.1016/j.amepre.2018.02.017.CrossRef

65.

Royo-Bordonada MA, Fernandez-Escobar C, Simon L, Sanz-Barbero B, Padilla J. impact of an excise tax on the consumption of sugar-sweetened beverages in young people living in poorer neighborhoods of Catalonia, Spain: a difference in differences study. BMC public health. 2019;19(1):1553. https://doi.org/10.1186/s12889-019-7908-5.CrossRef

66.

Teng AM, Jones AC, Mizdrak A, Signal L, Genc M, Wilson N. Impact of sugar sweetened beverage taxes on purchases and dietary intake: systematic review and meta-analysis. Obes Rev. 2019;20(9):1187–204. https://doi.org/10.1111/obr.12868.CrossRef

67.

Falbe J. The ethics of excise taxes on sugar-sweetened beverages. Physiol Behav. 2020;225:113105. https://doi.org/10.1016/j.physbeh.2020.113105.CrossRef

68.

Schwendicke F, Thomson WM, Broadbent JM, Stolpe M. Effects of taxing sugar-sweetened beverages on caries and treatment costs. J Dent Res. 2016;95(12):1327–32. https://doi.org/10.1177/0022034516660278.CrossRef

69.

Schwendicke F, Stolpe M. Taxing sugar-sweetened beverages: impact on overweight and obesity in Germany. BMC Public Health. 2017;17(1):88. https://doi.org/10.1186/s12889-016-3938-4.CrossRef

70.

Capacci S, Allais O, Bonnet C, Mazzocchi M. The impact of the French soda tax on prices, purchases and tastes: an ex post evaluation. PLoS One. 2019;14(10):e0223196. https://doi.org/10.1371/journal.pone.0223196.CrossRef

71.

Wright A, Smith KE, Hellowell M. Policy lessons from health taxes: a systematic review of empirical studies. BMC Public Health. 2017;17(1):583. https://doi.org/10.1186/s12889-017-4497-z.CrossRef

72.

Whitehead R, Brown L, Riches E, Rennik L, Armour G, McAteer J, et al. Rapid evidence review: strengths and limitations of tobacco taxation and pricing strategies. NHS Health Scotland. 2018; https://www.research.ed.ac.uk/en/publications/rapid-evidence-review-strengths-and-limitations-of-tobacco-taxati.

73.

Nnoaham KE, Sacks G, Rayner M, Mytton O, Gray A. Modelling income group differences in the health and economic impacts of targeted food taxes and subsidies. Int J Epidemiol. 2009;38(5):1324–33. https://doi.org/10.1093/ije/dyp214.CrossRef

74.

Willard-Grace R, DeVore D, Chen EH, Hessler D, Bodenheimer T, Thom DH. The effectiveness of medical assistant health coaching for low-income patients with uncontrolled diabetes, hypertension, and hyperlipidemia: protocol for a randomized controlled trial and baseline characteristics of the study population. BMC Fam Pract. 2013;14:27. https://doi.org/10.1186/1471-2296-14-27.CrossRef

75.

Green R, Cornelsen L, Dangour AD, Turner R, Shankar B, Mazzocchi M, et al. The effect of rising food prices on food consumption: systematic review with meta-regression. BMJ. 2013;346:f3703. https://doi.org/10.1136/bmj.f3703.CrossRef

76.

Immurana M, Boachie MK, Iddrisu AA. The effects of tobacco taxation and pricing on the prevalence of smoking in Africa. Glob Health Res Policy. 2021;6(1):1–10. https://doi.org/10.1186/s41256-021-00197-0.CrossRef

77.

Studdert DM, Flanders J, Mello MM. Searching for public health Law’s sweet spot: the regulation of sugar-sweetened Bpublic health law’s sweet spot: the regulation of sugar-sweetened beverages. PLoS Med. 2015;12(7):e1001848. https://doi.org/10.1371/journal.pmed.1001848.CrossRef

78.

World Health Organization. Fiscal policies for diet and the prevention of noncommunicable diseases. WHO, Geneva: Rep; 2016. https://apps.who.int/iris/handle/10665/250131

79.

Ernecoff NC, Keane CR, Albert SM. Health behavior change in advance care planning: an agent-based model. BMC Public Health. 2016;16:193. https://doi.org/10.1186/s12889-016-2872-9.CrossRef

80.

Sheeran P, Klein WM, Rothman AJ. Health behavior change: moving from observation to intervention. Annu Rev Psychol. 2017;68:573–600. https://doi.org/10.1146/annurev-psych-010416-044007.CrossRef

81.

Tamir O, Cohen-Yogev T, Furman-Assaf S, Endevelt R. Taxation of sugar sweetened beverages and unhealthy foods: a qualitative study of key opinion leaders’ views. Isr J Health Policy Res. 2018;7(1):43. https://doi.org/10.1186/s13584-018-0240-1.CrossRef

82.

Ross H, Tesche J, Vellios N. Undermining government tax policies: common legal strategies employed by the tobacco industry in response to tobacco tax increases. Prev Med. 2017;105:19–22. https://doi.org/10.1016/j.ypmed.2017.06.012.CrossRef

83.

Andreyeva T, Long MW, Brownell KD. The impact of food prices on consumption: a systematic review of research on the price elasticity of demand for food. Am J Public Health. 2010;100(2):216–22. https://doi.org/10.2105/AJPH.2008.151415.CrossRef

84.

Krishnamoorthy Y, Ganesh K, Sakthivel M. Fat taxation in India: a critical appraisal of need, public health impact, and challenges in nationwide implementation. Health Promot Perspect. 2020;10(1):8–12. https://doi.org/10.15171/hpp.2020.04.CrossRef

85.

World Health Organization. Global status report on road safety. Geneva, Switzerland: WHO Press; 2018. https://www.who.int/publications/i/item/9789241565684

86.

Wang J, Li K, Lu X-Y. Effect of human factors on driver behavior. Advances in intelligent vehicles. Amsterdam, The Netherlands: Elsevier; 2014. p. 111–57. https://doi.org/10.1016/B978-0-12-397199-9.00005-7.CrossRef

87.

Koesdwiady A, Soua R, Karray F, Kamel MS. Recent trends in driver safety monitoring systems: state of the art and challenges. IEEE Trans Veh Technol. 2017;66(6):4550–63. https://doi.org/10.1109/TVT.2016.2631604.CrossRef

88.

Jørgensen F, Hanssen T-ES. Implications for traffic safety from car drivers’ secondary task engagement-an economist’s view. Econ Transportation. 2019;20:100136. https://doi.org/10.1016/j.ecotra.2019.100136.CrossRef

89.

Xing Y, Lv C, Cao D. State of the art of driver lane change intention inference. Advanced driver intention inference. Amsterdam: Elsevier; 2020. p. 21–51. https://doi.org/10.1016/B978-0-12-819113-2.00002-6.CrossRef

90.

Jazayeri A, Martinez JRB, Loeb HS, Yang CC. The impact of driver distraction and secondary tasks with and without other co-occurring driving behaviors on the level of road traffic crashes. Accid Anal Prev. 2021;153:106010. https://doi.org/10.1016/j.aap.2021.106010.CrossRef

91.

Sharifi A, Abdollahi N, Dehghan GA. Investigation to the effect of sport in decreasing the social deviations (case study: Shahre Kord’s second high school students). J Sport Manag. 2021;12(4):1187–201. https://doi.org/10.22059/jsm.2020.286760.2366.CrossRef

92.

Abroodi M, Kashfi S, Hosseini T. The effect of new law on traffic violations on deterrence and reducing traffic accidents and violations (case: City of Tehran). J Urban Econ Manage. 2018;6(24):51–62 http://iueam.ir/article-1-969-fa.html.

93.

Dror D, Preker A. Social reinsurance: a new approach to sustainable community health financing. The World Bank. 2002; https://openknowledge.worldbank.org/handle/10986/15211.

Title: The role of taxation measures in the management of harmful products, services, and practices in Iran: a qualitative study
Authors: Mahdi Kooshkebaghi
Hossein Dargahi
Sara Emamgholipour
Publication date: 01-12-2022
Publisher: BioMed Central
Published in: BMC Public Health / Issue 1/2022
Electronic ISSN: 1471-2458
DOI: https://doi.org/10.1186/s12889-022-14673-w

Keynote webinar | Spotlight on medication adherence

Springer Medicine

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

Abstract

Background and aim

Materials and methods

Findings

Conclusion

Keynote webinar | Spotlight on medication adherence

Springer Medicine

Abstract

Background and aim

Materials and methods

Findings

Conclusion

Please log in to get access to this content

Other articles of this Issue 1/2022

Health-related quality of life, health literacy and COVID-19-related worries of 16- to 17-year-old adolescents and parents one year into the pandemic: a cross-sectional study

Determining HIV risk for Adolescent Girls and Young Women (AGYW) in relationships with “Blessers” and age-disparate partners: a cross-sectional survey in four districts in South Africa

Qualitative exploration of perceived barriers of exclusive breastfeeding among pregnant teenagers in the Greater Accra Region of Ghana

Analysing the role of sleep quality, functional limitation and depressive symptoms in determining life satisfaction among the older Population in India: a moderated mediation approach

An overview of implementing an evidence based program to increase HPV vaccination in HIV community clinics

Changes in causes of pregnancy-related and maternal mortality in Zimbabwe 2007-08 to 2018-19: findings from two reproductive age mortality surveys