معصومه پرسته

Rising healthcare costs, limited public budgets, and the need for sustainable financial resources are among the major challenges facing Iran’s health system. One effective approach adopted by various countries to address this issue is the use of dedicated taxes on goods and services harmful to health a mechanism that not only provides financial resources for the health sector but also reduces the consumption of harmful products. This study aimed to identify and prioritize tax-based funding sources related to health?damaging goods and services, with the goal of establishing a sustainable framework for healthcare financing in Iran. The research is applied in purpose and descriptive?survey in method, conducted using expert opinions and fuzzy analytic network process (FANP) analysis. The statistical population included ۴۰ specialists in fiscal policy, health, and taxation. Data were collected through fuzzy pairwise comparison questionnaires.   First, a one?sample t?test assessed the level of expert consensus on taxing different categories of harmful goods. Then, the FANP model was applied to weigh and rank the factors influencing tax prioritization. The results indicated that tobacco products (cigarettes, tobacco, and related items) hold the highest priority in terms of both fiscal efficiency and impact on public health. Sugary drinks, high?fat and salty foods, and processed products followed in subsequent ranks.   Comparative analysis with international studies (such as those from the United Kingdom and Ghana) showed that the proposed framework is compatible with global health taxation policies.   Ultimately, this research provides a comprehensive framework for leveraging fiscal capacity in the health sector and offers practical recommendations to reform Iran’s tax system and strengthen the sustainability of healthcare funding.