Table 3 Menu of recommended ways for the WHO matrix internalization in each sector
Receiving sectors | Recommended ways to internalize the WHO matrix nationwide | |
|---|---|---|
1 | Agriculture | Introduce mechanisms for taxing non-agricultural property based on the size of the non-agricultural property. For example, taxation of USD 0.005 per area per year should encourage people to use their landholdings, increase land revenue [50] and household income, and thus improve their economic situation. |
2 | Breeding | Increase taxes on the sale of domestic animals to keep enough domestic animals and get more organic fertilizer on the land. More organic fertilizer should increase farm income – this should improve individual economic status [51]and in turn help improve individual health status. |
3 | Peach | Introduce an annual boat registration system to increase annual taxation on boats and watercraft – this should help increase tax revenue [52] dedicated to health. |
4 | Trade | Increasing purchase taxes on non-essential consumer goods such as jewelry, more expensive clothing, electronic devices, etc. is intended to reduce disposable personal income to encourage people to buy less of these non-essential goods. In this sense, only people with higher economic status will consume non-essential goods and give a job. The health gradient will remain at a certain level which will enable economic growth [53]. |
5 | Mining | Raising taxes on mining production, import, and export to an optimal level will ensure that the mining sector contributes significantly to the maximum reduction of the health gradient between citizens and society as a whole [54] at the national level. |
6 | Industry | Expansion of the progressive industrial tax system, where rich industries are taxed more than poor ones (because their ability to pay increases as their income increases). This progressive tax system aims to distribute income equitably [55] in order to reduce inequalities in economic status. |
7 | Energy | Introduce a tax on fuel at the pump - levy a tax on the amount of fuel purchased at the pump (e.g. 0.5 USD per liter consumed) to raise public revenue [56] to be used for health care and to achieve equity goals. The introduction of a tax on electricity bills (with an exemption for people of low economic status) should also generate much-needed revenue for vulnerable groups [57] and reduce the health gap. |
8 | Transport | The introduction of a tax on airline tickets for all flights out of the country is a consistent source of revenue for heath [58]. Some kind of transport tax to be paid at the beginning of the fiscal year (e.g. in July of each year as the cut-off date) by every citizen who wants to travel around the country by bicycle, tricycle, motorbike or car is also a sustainable source of revenue for health. |
9 | Justice | Introduce a legalized and regulated model of sin and luxury taxes from six main areas: (i) tobacco use, (ii) alcohol and cannabis use, (iii) sugary drinks, (iv) gambling, (v) sex work [59]; and (vi) luxury cars. These types of health taxes [60] are intended to limit the consumption of luxury goods and services that harm the individual economy and hurt personal health status |
10 | Security | Dividend for health – reducing defense spending and reallocating funds to health is intended to help create and maintain peace, the only indicator of economic growth [61]. |
11 | Infrastructure | Increase the share of property tax – an annual property tax should lead to a successful valuation of land and be the nation’s own predictable, efficient and equitable revenue source [62] |
12 | Religion | Organize annual crowdfunding for health – a channel for fundraising to finance health through awareness-raising campaigns [63, 64] in churches. Everyone should make his financial contribution an act of charity. |
13 | Public administration | (i) Strengthen mechanisms for cost control, planning, pricing, and budgeting for health [13]; (ii) introduce payroll deductions for health among workers from all sectors; (iii) increase administrative taxes. All these measures should help to promote equity [65] and increase the efficiency of resource allocation. |
14 | Communication | Taxing mobile phone bills and internet – less than 5% tax on mobile phone bills should generate more tax revenue [66] that can be used for health. |
15 | Tourism | Develop tourism sites and infrastructure – one tourist room creates 2.5 jobs [67], sources of payroll deductions, and taxes that can be allocated to health. |
16 | Health | Improve multisectoral coordination of health financing and networking of health services, expanding services coverage of quality |
17 | Education | Introduce a system of contribution vouchers for health – proof of payment of a certain amount (e.g. 1% of school fees) by each student at the beginning of each school year (with an exemption for the have-nots). |
18 | Bank and insurances | Establish a national bank specializing in banking for health services. E.g. currency creation for health services purchase (interest income), tax incentives for returns, and the like. The government should grant the bank all power and legal authority to provide financial solutions for the health services and to regularly provide innovative financing for health. |
19 | International cooperation | To link external funds with national revenues as recommended in the Paris declaration [68]. |