Introduction and Objective: Ensuring uninterrupted and free access to health services highlights the importance of sustainable health financing. As tax revenues are one of the key determinants in advancing towards universal health coverage, this study was conducted in 2024 to identify strategies for creating tax-based sustainable financial resources. Methods: This study was conducted by using a qualitative approach. Research data were collected through in-depth semi-structured interviews with 10 experts. The selection process of participants continued during data collection and analysis until data saturation was achieved. Sampling was purposeful and snowball-based, with a focus on maximum diversity. Thematic analysis was used for data analysis, utilizing version 8 of Atlas.ti software. Findings: According to the study results, strategies for creating tax-based sustainable financial resources were identified across 5 main topics, including transportation, services, production, individuals, and 11 Subtopics. The Subtopics include traffic control schemes, tolls on highways and roads, taxes on urban and intercity transportation systems, fines for traffic violations and lack of vehicle inspection, importation of equipment and devices, corporate sales and revenue, health-damaging products and goods, environmental pollutants, industrial production and petroleum products, businesses and occupations, and long-term exit or migration taxes for health professionals. Conclusion: Implementing tax policies on the items identified in the study requires adequate political support, creating a shared understanding among stakeholders at various levels of policy-making and implementation, and aligning the design of executive programs with existing infrastructure. Additionally, enhancing regulatory systems and increasing transparency in resource allocation are crucial for improving the implementation of health-related tax policies. It is also recommended that further studies carefully examine the economic and social side effects of these taxes on different sectors of society.

Journal of Preventive Medicine and Hygiene, Vol. 65 No. 3 (2024)