A pilot study to explore societal, patient, and public authority perception on ‘Value-Added Tax’ system for healthcare financing in Zimbabwe: A case for cancer treatment

Abstract

Background Many of the cancer cases in Zimbabwe are HIV related, making it a significant health concern in the country. This concern requires innovative ways, such as implementing Value-Added Tax (VAT) to finance cancer management through health insurance. The study explores the general public, cancer patients, and public authorities' perception regarding using the VAT system for financing cancer treatment. Method A qualitative cross-sectional study was conducted to explore the perception of study participants on ‘Value Added Tax’ as a source of healthcare financing in Harare. This was done through the use of in-depth interview guides. A total of 25 participants took part in the study. Fifteen were members of the general public, 5 were cancer patients, and 5 were key informants representing public authority. Members of the general public and cancer patients were conveniently selected, while key informants were purposively selected. Data were analyzed descriptively and by grounded theory whereby codes were developed by induction. Results The general public and cancer patients perceived cancer treatment as generally unaffordable and showed readiness to pay for a cancer levy through VAT. Cancer patients expressed disappointment at the low support for cancer treatment compared to HIV treatment concerning the already established AIDS levy. Public authorities also perceived the VAT system as an appropriate programme for health care financing. Conclusion This preliminary study found that a ‘Value-Added-Tax’ system could potentially be an acceptable model to finance public healthcare, including cancer treatment in highly informal settings like Zimbabwe.