Table (3).

Summary of categories and related themes for developing financial protection in Iran

	Categories(main themes)	Themes
Barriers to achieving financial protection in Iran	Social, Political & Economic Context of Country	The viewpoints of politicians and governors about financial protection
		General political & economic structure of country
		Defining an unified & central Stewart for financial protection
		The role of NGOs and charities in developing financial protection
	Structure of Iranian Health System	Improving health system efficiency for developing financial protection
		Low priority of financial protection for health policy makers
		Strengthening control and surveillance in health system
	UHC Dimensions	Lack of a comprehensive& integrated information system
		Lack of a defined executive plan for covering the poor
		Disproportionate developing if UHC and its components