ABSTRACT
The level of equity in healthcare services is one of the primary performance measures in healthcare. The interrelationship between health reforms and health equity is mentioned with a discussion regarding current health system problems and imminent need to consider equity in healthcare. Analysis of the level of equity in the distribution of healthcare expenditures and healthcare-service use allows analysts to examine the degree of fairness of distribution of healthcare expenditure and healthcare services. Health Equity Assessment Toolkit (HEAT) is a software application that represents health inequalities within countries. HEAT Plus is a flexible method, and this makes it a good alternative for the analysis of global health equity. Developing countries face specific situations to ensure equity in healthcare services. To conclude, it is essential to understand the main structure of private healthcare expenditure and consider equity in the distribution of healthcare expenditures by focusing on costly areas of health services, such as pharmaceutical expenditures.
