Table 2.

The thematic framework explaining the themes, sub-themes and issues

Theme	Sub theme	Issue
Factors affecting inequity in the health system	Health system structural factors	- Lack of attention to equity - The regressive HCF - The high cost of treatment in comparison with healthcare - Lack of unity in the financing strategy - Inappropriate function of the insurance system
	The Socioeconomic factors	- High liquidity and inflation rate - High income inequality - Oil-dependent economic structure - Lack of transparency of financial processes - A large informal sector to the formal sector
Inappropriate policy making of TSL in health sector	Defects in formulation of the policy	- Disconfirmation with basic rules - Lack of attention to the health system experts opinion - Weakness of theoretical concepts and models - Lack of systematic approach to the result of law on health system - Lack of Empowerment Approach and domination of results-oriented approach) - Time limitation
	Defects in implementation of the policy	- Non-compliance of the law implementation with the law formulation - Lack of attention to the inequality and equity in implementation - Lack of TSL resource allocation to the health sector - Fragmentation of resources obtained from law - Lack of needed economic and political infrastructures
	Defects in evaluation of the policy	- Simultaneous other economic and political events with the law implementation - Lack of appropriate indicators Shortages of targeted subsidies law evaluation