en Health Management and Economics Health Management and Economics Scoping Review Article <span style="font-size:13pt"><span style="text-justify:kashida"><span style="text-kashida:0%"><span style="text-autospace:none"><span style="font-family:&quot;Times New Roman&quot;,serif"><span style="font-style:italic"><b>&nbsp;&nbsp;</b><b><span style="font-size:9.0pt"><span style="font-style:normal">&nbsp; Background: </span></span></b><span style="font-size:9.0pt"><span style="font-style:normal">The main advantage of tax-based financing is its sustainability, as well as the participation of all members of society, regardless of their health status, risk pooling, and the spread of risk among members of society. Therefore, the aim of the present study is a comprehensive review of sustainable tax-based financing strategies in the health system.</span></span></span></span></span></span></span></span><br> <span style="font-size:13pt"><span style="text-justify:kashida"><span style="text-kashida:0%"><span style="text-autospace:none"><span style="font-family:&quot;Times New Roman&quot;,serif"><span style="font-style:italic"><span style="font-size:9.0pt"><span style="font-style:normal">&nbsp;&nbsp; <b>Methods:</b> In this scoping review based on PRISMA-ScR guidelines, PubMed, Scopus, Web of Science, ProQuest, and Google Scholar were searched by the keywords of sustainable financing and tax-based financing in the healthcare system without time limitation in August 2024. Finally, the thematic content analysis method was used to extract the strategies of sustainable tax-based financing in MS Word 2016.</span></span></span></span></span></span></span></span><br> <span style="font-size:13pt"><span style="text-justify:kashida"><span style="text-kashida:0%"><span style="text-autospace:none"><span style="font-family:&quot;Times New Roman&quot;,serif"><span style="font-style:italic"><span style="font-size:9.0pt"><span style="font-style:normal">&nbsp;&nbsp; <b>Results:</b> The initial search in the selected databases retrieved 10083 records, of which 24 ones from them were related to the research aim. Most of the reviewed studies were performed in 2018 (16%) in the USA (18%) with a literature review method (38%). The main strategies for sustainable tax-based financing in healthcare systems include direct and indirect taxes.</span></span></span></span></span></span></span></span><br> <span style="font-size:13pt"><span style="text-justify:kashida"><span style="text-kashida:0%"><span style="text-autospace:none"><span style="font-family:&quot;Times New Roman&quot;,serif"><span style="font-style:italic"><span style="font-size:9.0pt"><span style="font-style:normal">&nbsp;&nbsp; <b>Conclusion: </b>The results showed that income tax and direct taxes are more progressive than taxes on consumer goods and services and indirect taxes in general. It is necessary for each country to consider sustainable tax-based financing solutions for its health system. Using the combined methods of receiving direct and indirect taxes can be another key solution in this regard.</span></span></span></span></span></span></span></span><br> <br> <span style="font-size:11pt"><span style="line-height:normal"><span style="unicode-bidi:embed"><span sans-serif="" style="font-family:Calibri,"><span style="font-size:12.0pt"><span style="font-family:"Times New Roman","serif""></span></span></span></span></span></span> Health care financing, Taxation, Scoping review 1033 1043 http://mjiri.iums.ac.ir/browse.php?a_code=A-10-8919-1&slc_lang=en&sid=1 Ghasem Taheri ghasemtaft@gmail.com 200319475328460093532 0009-0000-0010-8140 No School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran Hassan Abolghasem Gorji gorji.h@Iums.ac.ir 200319475328460093533 200319475328460093533 Yes Health Management and Economics Research Center, Health Management Research Institute, Iran University of Medical Sciences, Tehran, Iran Aziz Rezapor Rezapour@iums.ac.ir 200319475328460093534 200319475328460093534 No Health Management and Economics Research Center, Health Management Research Institute, Iran University of Medical Sciences, Tehran, Iran Mehdi Jafari Sirizi mjafari@iums.ac.ir 200319475328460093535 200319475328460093535 No Department of Health Care Management, School of Health Management and Information Sciences, Iran University of Medical Sciences, Tehran, Iran Masoud Behzadifar behzadifar@lums.ac.ir 200319475328460093536 200319475328460093536 No Social Determinants of Health Research Center, Lorestan University of Medical Sciences, Khorramabad, Iran