Legal Necessities of Institutional Budget

• Main Author: mahdi rezaii
• Format: Article
• Language: fas
• Published: Allameh Tabataba'i University Press 2015-10-01
• Series: Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī
• Subjects: Outside-Systematic Approach; Budget; Institutionalism; Political Approach to Budget
• Online Access: http://qjpl.atu.ac.ir/article_1756_ff8d102e2738f2cff3f5766416c68403.pdf

Research about the budget in Iran has a long history. In this research, we will explain components of the outside-systematic approach to the legal budget system and the obstacles to its reform in Iran with regard to the institutional analysis. This research achievement, regardless of the introduction of a new approach in the field of public finance law, is the expression of neccessities, principles and strategies for reformation of budget legal system in Iran. The most important result of this Study is that the budget legal system in Iran is shaped In the light of informal institutions; and although after the Constitutional Revolution a series of laws and regulations were enacted in this field, but procedures related to governance, the structure of the government and related organizations have contributed to extending the looting system, threatening the private property, lack of enough attention to the development means and good governance in Iran. Therefore, without reforming the government institution and change in the state’s decision making process and allocating the resources, the previous unfavorable situation will continue. Accordingly, the budget legal system’s revision depends on constitutional law and the administrative system reform