Abstract
Abstract Background: Health taxation is one of the government's income sources. The government can use tax income to finance expenditures to achieve economic stability. In Iran, despite the high consumption of harmful products and air pollution industries have more limitations because of being high wall of distrust between the government and taxpayers. Therefore, the authors tried to identify and analyze the reasons for paying health taxes in developed countries and the necessity of these models in Iran Methods: This study was a scoping review method. The data collected between 2000 to 2022 using text and available English and Persian abstracts of related health system and health economics articles. The English keywords searched alone and in combination with the Boolean operators AND and OR. The inclusion and exclusion studies conducted using related criterias. The search strategy conducted to put all the evidence and resources published using the selected keywords across several databases. Finally, 129 articles in English and Persian languages were confirmed using English and Iranian databases and databanks. Results: Persian and English articles in the last 22 years classified into 6 tables including Persian and English selected related taxes, explaining the types of health-related taxes, in Iran and other countries, and SWOT analysis of health-related taxes. Conclusion: Taxes on harmful goods, including sin taxes value – added taxes, and green taxes are among the most important and sustainable resources in each country to improve the health of the community. On the other hand, various policies and regulations regarding the payment of taxes for the production and consumption of harmful goods and air-polluting industries have been approved for the health of society in Iran, but they have not been an operational aspect. It seems because of the low share of the health system from GNP and lack of sufficient financial capacity for basic and complementary insurance to pay the cost of diagnosis and treatment, the out-of-payment of patients is still facing an increase in Iran. Therefore, we recommend more seriously the issue of attracting, allocating, and using health taxes according to policies and regulations, localization, conditions, and realities to improve the cost of the Iranian health system.