The Role of Taxation Measures in the Management of Harmful Products, Services, and Practices: A Qualitative Study

Background: and Aim: Levying a tax on harmful products, services, and practices can impact consumer choices, effectively preventing diseases and reducing healthcare costs by reducing demand, changing consumption patterns, and encouraging healthier lifestyles. 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 with the purpose of maintaining and improving public health and preserving the financial sustainability of the healthcare system. Materials and Methods The present study is a qualitative research that was conducted in 2020-21. In order to collect information, semi-structured interviews with open-ended questions were used. Using purposive and snowball sampling methods, 38 managers, policymakers, economists and key experts, were interviewed. Data were analyzed using content analysis method and 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 accordingly included 1- Objectives, effects, and requirements of the taxation of harmful products, services, and practices 2- Definition, instances, and grading of harmful products, services, and practices 3- Challenges and problems in controlling harmful products, services, and practices 4- Controlling harmful products, services, and practices 5- Traffic violations and accidents and social harms 6- Tax revenue use and the share of healthcare. Discussion and Conclusion: Harmful products, services, and practices tend to have major health and financial implications for individuals, families and society. In order to improve public health, the demand for these products and services can be controlled through taxation measures so as to push consumers toward less harmful alternatives.