Table 2. Budget allocation, taxable goods, rules and regulations for obtaining taxes, and stakeholders involved in sustainable financing in the selected countries .

Country	Mode and type of health system budget allocation	Taxable goods and services	Stakeholders involved in the sustainable financing	Obligations to collect taxes and the way to monitor the implementation
Australia	Global flexible budget Allocation of the basis of service volume and service cost Federal-controlled alloca-tion Allocated tax method	Alcohol Tobacco Luxury cars Gambling	Ministry of Health and Para-medics Central government State and local governments Tax office People paying taxes	The tax on alcohol in terms of concentra-tion in liters. The tax on cigarettes with 0.8 grams of tobacco per cigarette. The rates have doubled according to consumer price index. The tax on luxury cars based on the GST list. The tax on gambling varies from country to country
England	Allocation based on priori-ties and constraints	Global flexible budget	Alcohol Tobacco Gambling	National Medical Office zonal and regional health offices Public funds managers Ministry of Finance	The tax on alcohol and tobacco varies by type. In addition, general goods tax is also obtained The gambling tax varies according to its type.
Germany	Global flexible budget Allocation criteria: Quality of service, cost of services, volume of services, num-ber of people covered by services	Alcohol Tobacco Coffee Energy tax on natural resources such as oil, coal and gas	Health insurance funds Pension funds Fund and municipalities Federal government Local government	In addition to 19% of the general tax, excise taxes are also imposed on these goods. Currently tobacco tax is 52% Coffee taxes vary from $ 2.19 to $4.78 per kilo. The alcohol tax varies depending on its type.
Japan	Central budget Local budget Allocation and oversight by the government	Alcohol Gasoline Tobacco	Federal and local government Ministry of Health, Welfare and Finance	There are no tax revenues in this country specifically for healthcare costs.
Sweden	Central budget Allocation by local coun-cils according to the coun-cils and covered population	Alcohol and gambling Tobacco Fuel, energy, and motor vehicles	Department of Finance Local councils Ministry of Health	In addition to 25% of the general tax, excise taxes are also levied on these goods Currently tobacco tax is 48.5% The alcohol tax varies depending on its type The gambling tax is 30%
Turkey	Central budget By the Ministry of Health and allocations based on costs incurred and inflation rates	Alcohol Tobacco	Ministry of Health Social Security Insurance Insurance funds Department of Finance	The tax on alcohol varies according to the type and amount of alcohol. All kinds of alcoholic beverages are taxed. The tax rate for tobacco is now 74%.
Denmark	Central budget based on demographic and regional differences. Municipalities and councils	Alcohol Tobacco	Ministry of Health at the state level Local and regional governments Municipalities	Alcohol is taxed as a consumable com-modity. The tobacco tax rate is 54.75%.