Proposing a Need-based Model to Distribute Professional Human Resources in Health Sector Using Benchmarking of Various Tax Systems

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. 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. 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. 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.