Ahmadi AM¹ (PhD), Assari A² (PhD), Yousefi M³ * (PhD student), Fazaeli S⁴ (PhD Student), Maleki B² (PhD student)

  ¹ Department of Iranian Economic and Development , Economic Research Institute , Tarbiat Modares University, Tehran, Iran

  ² Department of Development and Economic Planning , School of Management & Economics ,

  Tarbiat Modares University, Tehran, Iran

  ³ Department of Public Healthcare Management , School of Health , Mashhad University of Medical Sciences, Mashhad, Iran

  ⁴ Department of Medical Records , School of Paramedical Sciences, Mashhad University of Medical Sciences, Mashhad, Iran

  Received: 4 Jan 2012, Accepted: 17 Aug 2012

  Abstract

  Introduction: Distribution of professional human resources in health sector is an important issue. This study aimed to propose an appropriate need-based model in order to apply in distribution of professional human resources.

  Methods: In this descriptive study, using four selected criteria in the field of professional human resources distribution, four levels of need to professional human resources in each region were determined. Using the benchmarking of four tax systems, appropriate payment methods for each level were proposed. 

  Results: The best method of payment for the first level, in which most professional human resources are needed, was progressive method. For the second, third, and fourth levels that have respectively lower scores, proportion, per capita, and regressive methods were recommended.

  Conclusion: Creating a purposive economic incentive for need-based distribution of professional human resources in the health sector is a main challenge. Our proposed model in this study could partly solve the problem. Further studies on this model, creating legal requirements, and using appropriate information systems are recommended to take more advantages of this model.

  Key words: n eed-based distribution, professional human resources, health sector, tax system

  Please cite this article as follows:

  Ahmadi AM, Assari A, Yousefi M, Fazaeli S, Maleki B. Proposing a Need-based Model to Distribute Professional Human Resources in Health Sector Using Benchmarking of Various Tax Systems. Hakim Research Journal 2012 15(3): 221- 228.

  * Corresponding Author: Mashhad, Mashhad University of Medical Sciences, School of Health, Department of Health and Management. Tel: +98- 511- 8544643, Fax: +98- 511- 8517505, E-mail: mehdiyousefy@gmail.com