A comparative study of the execution process of municipal budget in Iran and France

• Main Authors: masome Ameri, zahra Ameri
• Format: Article
• Language: fas
• Published: Allameh Tabataba'i University Press 2018-10-01
• Series: Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī
• Subjects: budget; municipality; execution; Iran; France
• Online Access: http://qjpl.atu.ac.ir/article_9440_3bc5eafd1aae08d959402fb3640bd8d9.pdf

In municipalities, one of the stages of the budgeting process is budget execution. Although the budget is prepared correctly on the basis of information and experiences and by using new measured methods, the need for proper implementation of the budget will be the other important part of budgeting activities. The Law of Iran and France have acknowledged the implementation of the budget by the municipality. Proper implementation of budget requires processes that makes it possible to collect accurate and legal revenue and also is included on correct and legal pay of costs. Studies show, in the two systems, the process of implementation of the budget is determined according to ability, experience and respect for the rights of citizens, and in this regard there are significant differences in the two systems. Given the shortcomings that exist in the laws and regulations, drafting procedures and methods of implementation of the budget -in particular deficiencies in the collection of revenues seen in Iran -is one of the requirements in organizing the transparency and legality of the budget execution process in the municipalities of Iran, in which the practices governing the legal system of the French municipalities could be used.