بودجه

The objective of this study is to identify the factors affecting financial Supervision of the budget with an internal supervision approach in Iran's public sector using the meta-synthesis method, a type of meta-study. This research analyzes previous findings and applies the seven-step method of Sandelowski and Barroso to categorize the conceptual model of factors influencing financial Supervision of the budget with an internal supervision approach. Using three-stage coding in MAXQDA software, these factors were analyzed and categorized into 8 dimensions, 27 components (concepts), and 86 indicators. The study employed the Kappa coefficient method to assess reliability and quality control, with the SPSS-calculated Kappa coefficient of 0.771 indicating a valid level of agreement. The results show that the factors influencing financial Supervision of the budget with an internal supervision approach include financial Supervision entities, education and human resources, cultural and ethical values, supervisory strategies, financial Supervision laws and regulations, financial Supervision infrastructure, financial Supervision tools, and the design of Supervision and control procedures. The findings of this research can be utilized by policymakers and decision-makers in the field of financial oversight of public sector budgets.

What is the status of the Parliament’s changes in public spending? In what fields is it? Or even when it takes place? The answers to these questions are analyzed in the context of the political economy of the budget in the parliament. The political economy of the budget observes the function of goals different from efficiency and effectiveness in the budgeting process, which imposes itself on the goals of budgeting. When the budget bill is sent to the parliament by the government, it is exposed to the demands of the representatives of different geographical areas. In the analysis of the public sector, there has been a literature called “pork barrel”, which has observed the role of political and legislative institutions in changing the public budget in line with regional and party political goals. Pork barrel was originally meant to store meat.

This study tries to use the theoretical approach of pork barrel and field studies to investigate and analyze the process of changes in the structure of public credits of government investments, which is known as the capital assets acquisition budget of the government bill in the parliament in Iran. This study requires knowing the status of budget changes in the parliament. On the other hand, the evaluation of the considerations of the pork barrel literature regarding the budget of public credits, the acquisition of capital assets, also takes into account the changes in the budget presented to the parliament compared to the budget approved by the parliament. The present study is an applied research in terms of type and a descriptive one in terms of method. In this study, the qualitative changes of the parliament in the rulings of the single article and the budget notes have not been addressed, and only the quantitative (Rials) changes in the appropriations tables for the acquisition of capital assets in the budget have been considered. The data of this study have been calculated and extracted for the first time. The review period of macro and total budget figures covers a 25-year period from 1997-2022, and micro-indexes and budget lines include a 13-year period from 2009-2022.

The findings of this study show that the share of the parliament in the change in credits for the acquisition of capital assets was 36% during the review period. The calculated index shows that the parliament in Iran significantly changes the budget bill and about one third of the budget changes are made by the parliament. The issue of how much the parliament is allowed to change in the bill presented by the government is one of the most challenging issues in the political system in Iran.
The Parliament's approach to changes in appropriations for the acquisition of capital assets in the budget bill has often been to increase appropriations. About 88% of the Parliament's changes in the budget lines of capital asset acquisition have been in order to increase the validity of the existing stable lines and create new construction lines. The issue of roads, water supply and distribution has been the main priority axes of the representatives to press and request to change and increase property acquisition credits in the parliament. Parliament's changes in the bill have increased significantly in the second half of the study period. This issue is related to the change in the composition of the consolidation commission and the government's relationship with the parliament. The exclusive role of the Consolidation Commission and its effective members provides a wide possibility to apply rent-seeking behaviors in the bill. The inferential analysis of the research results shows that the pork barrel approach is confirmed in the budget bill changes by the parliament during the review period. By definition, in the pork barrel approach, credit is used from national sources with a regional approach.In terms of the time structure of political changes in the parliament and the government, the first year of each new parliament period coincides with the last year of the incumbent government or the fourth year of the government. The results indicate that the highest volume of changes in the appropriations for the acquisition of capital assets in the law compared to the bill occurs in the years of political change of the government and parliament (the first year of the beginning of the parliament), which is the last year of the government. The findings of the study show that the size of the changes in the growth of the asset acquisition budget is not affected by the political alignment between the parliament and the government, which can be due to the dependence of the budget on oil and the non-partisan system of the parliament.

The summary of the results shows that the parliament in Iran has a very strong and direct role in the changes of the budget bill, although these changes are not due to the dominance of the pork barrel approach in line with the public and macro interests in the national economy. Since one of the most important debates regarding the amendment of the budget bill is related to the amendment and organization of the budget bill formulation and approval process, it is necessary to make meaningful amendments in the bill review model in the parliament. Of course, representatives usually do not pass laws that limit their powers. In this case, there is a need for national and interagency consensus in correcting the budget review path in line with the interests and macro goals and the trans-local and regional approach.

Many studies have evaluated political power from a qualitative and quantitative perspective. But the present study tries to provide a quantitative criterion for calculation of power. To do this, using the country’s budget law, the institutions that enjoys from national budget are identified and then the officials who are at the head of those institutions from each province are identified. Then the importance coefficient of each official is calculated based on multiplication of two indicators: the allocated budget to his/her institution or organization and the duration of his/her tenure in each year. The power matrix for each province is made. Finally, the power index for Iranian provinces is calculated using methods of Simple Additive Weighting, TOPSIS, and Numerical Taxonomy. Then, according to TOPSIS method, the regions of Iran were divided into four groups. The findings show fundamental inequalities in the distribution of economic- political power in the regions of Iran during the period of 2009-2019. Also, The most fluctuations in economic-political power index have occured mainly in the middle groups. Since, most previous studies have emphasized regional inequalities in Iran based on various indicators, it seems that there is a correlation between the distribution of economic-political power and  regional  inequalities of Economic development. As a result, given the current status without change in the political power of the provinces, one can not expect a significant change in the economic development of the regions.

The properly and optimized the facilities and credit can lead to increased investment, production, employment and economic growth. In addition, budgetary credits as financial policy plays an important role in economic growth. The purpose of this paper was to investigate the relationship between government budget credits and bank credits based on financial and monetary policy on economic growth and distribution of revenue in the country's provinces. In this regard, the credits allocated to different provinces have been evaluated based on the monetary and financial policy. To analyze this relationship, statistical information from 2000-2019 and panel autoregressive methods were used. The results of the impulse from the budget credits had a positive effect on the economic growth of the provinces. It has also led to a more inappropriate distribution of income in the country's provinces. The effects of monetary policy on economic growth variables and revenue distribution have been such as government spending, but the intensity of monetary policy has been greater than financial policy. The results of the impulse from the budget credits had a positive effect on the economic growth of the provinces. It has also led to a more inappropriate distribution of income in the country's provinces. The effects of monetary policy on economic growth variables and revenue distribution have been such as government spending, but the intensity of monetary policy has been greater than financial policy.The results of the impulse from the budget credits had a positive effect on the economic growth of the provinces. It has also led to a more inappropriate distribution of income in the country's provinces. The effects of monetary policy on economic growth variables and revenue distribution have been such as government spending, but the intensity of monetary policy has been greater than financial policy.

One of the most critical aspects of alignment in the organization is the alignment between strategic plans and budget. The need to create a meaningful relationship between policies, strategic plans, and budgets in public institutions has been in the spotlight and recognized for a long time. This means that merely formulating medium and long-term plans for managing public institutions in an environment with changing political, economic, and legal considerations is not enough. Instead, the mentioned planning should be reflected in the process of setting and implementing the budget. Municipalities, as one of the largest institutions in the public sector, are not exempt from this rule because if the limited resources of the municipalities are allocated in a non-optimal way, in addition to the waste of resources, it will lead to increased monitoring costs, non-fulfillment of municipal plans and missions, and finally public criticism and protests. Therefore, it is expected that the alignment of strategic planning and budgeting will be a central issue in the focus of urban management. But in practice, it can be seen that the budget is prepared without considering the strategic plan and operational plans. Also, there is no administrative structure to create a logical relationship between them, which increases the pessimism of the organization about the plans and causes a gap between the plans and budgets. Therefore, the present study aims to investigate the reasons for the misalignment of planning and budgeting in the Tehran municipality. In most developing countries, the government or municipalities prepare a medium-term development plan that specifies the country's strategic priorities and main goals for a period of three to five years. However, this work is often done independently of the annual budget process and usually leads to the creation of a list of plans and activities that cannot be realistically achieved due to the government's financial issues and problems. Therefore, the programs become an academic exercise instead of an effective tool to promote socio-economic development. In Iranian municipalities, despite the emphasis on the alignment of the planning and the budget in the upstream laws, the budget has always been criticized for not matching the framework of long-term plans. The lack of alignment has challenged the efficiency and effectiveness of the budgeting and resource allocation system. Also, it has created many doubts regarding the effectiveness of Tehran's municipal plans in the minds of citizens, members of the city's Islamic Council, and city planners. If the current situation continues, this gap will increase. This problem in the Tehran municipality has many dimensions and complicated issues, and this research has tried to look at these issues with a real and comprehensive view. Finally, the alignment model of the planning and budgeting of the Tehran municipality has been presented.

This survey is a practical one regarding its aim, and it is done by descriptive-analytic method, and it has no hypothesis. Also, information has been collected in both library and field forms. According to the problematic situation of the research and its characteristics, the research problem is unstructured. This type of problem cannot be solved by classical methods and formulating limits and goals. Therefore, the soft system approach is used to solve the problem. Due to the complexity of the research, the model was designed based on soft system methodology and cognitive mapping in the form of a qualitative study with a descriptive-exploratory approach. The study population includes all stakeholders and parties involved in the issue of planning and budgeting in the Tehran Municipality, which consists of a wide range of institutions and internal departments of Tehran Municipality. Twenty-five experts were interviewed using the snowball method to select the samples, and the interview process continued until the theoretical saturation was reached. Finally, a mental map of each of them was drawn, and by combining these maps, an enriched image of the research problem was created. The CATWOE approach was used to explain the root definitions, and the conceptual model of activities was extracted based on the root definitions.

According to the results, misalignment of planning and budgets is not only a technical issue; somewhat, it is influenced by internal and external factors such as weakness in support rules, budgeting system, planning structure, monitoring mechanisms, financial and accounting, infrastructure requirements, and coordination among the stakeholders, etc. In this regard, 11 targeted activities and corresponding measures related to each of them have been proposed to align the planning and budgeting of the Tehran Municipality.Also, according to the investigations and the research results, the issues related to the non-alignment of the program and the budget are complex and intertwined issues rooted in more significant issues. In a general classification, most of the problems resulting from the lack of alignment of the program and budget in the Tehran Municipality are of the managerial and infrastructure type. Still, the importance and extent of the impact of extra-organizational issues cannot be ignored either. The lack of an urban unit management system, the lack of legal support for the plan, and the insufficient monitoring of the institutions mentioned above on the municipal plan and budget are such issues that have affected the formulation and implementation of the Tehran Municipality plan. Furthermore, the results of the research showed that there are many internal organizational issues, such as lack of reform of laws, lack of reform of the budgeting system, lack of reform of the plan structure, lack of reform of council mechanisms, financial and accounting problems, lack of monitoring of the plan and budget. The lack of infrastructural requirements has also caused a misalignment of the plans and funding in the Tehran Municipality. Therefore, until a fundamental solution to solve these problems is not presented and implemented, and the necessary infrastructure is not provided to meet the requirements mentioned in this research, the alignment of the plans and budget in the Tehran municipality will remain a dream. Also, the participation and consensus of all elements related to the planning and budgeting of the city of Tehran to solve these problems are one of the main drivers of solving the problem of the misalignment between the plans and the budget in the Tehran Municipality.

Governments need income to be able to perform their main tasks such as providing health, education, and security for society. This income can be provided in different ways, each of which has its effects. One of the ways to earn a stable income for the government is to use the tax capacity. The government can provide its income by designing tax systems in the asset markets, and the capital market will be one of the government's target markets. Therefore, the central question of the research is designed as follows: What is the appropriate mechanism for collecting taxes from the traders of the Tehran Stock Exchange?To answer this question, while examining the historical course of the research topic in Iran and the successful experiences of the target countries, by designing a questionnaire, the opinions of public finance and capital market experts were obtained in the form of separate interviews, and by using the method of thematic analysis of the proposed ideas in the form of the basic themes of the data. It provided the requirements for the design of the tax collection mechanism in the Tehran Stock Exchange. In the end, the research results were categorized into ten domains and formed organizing themes. Then, the mentioned topics were categorized in the form of mandatory considerations for the implementation of the proposed mechanism in 3 sections short-term, medium-term, and long-term measures. In the end, according to the mentioned considerations, the proposed mechanism was explained in 3 separate categories of tax bases.

Public financial management is one of the most important tasks of governments that affects the efficiency of various sectors and economic and social situation of a country. In view of that, the establishment of treasury single account has been known as one of the most essential reforms in the financial management system and public expenditures in different countries. In this respect, this article evaluates treasury single account in Iran by using World Bank’s "Treasury Diagnostic Toolkit (questionnaire)". The toolkit has been completed by "Treasury Department of Iran", "Central Bank of the Islamic republic of Iran" and "Secretariat Executive Council of IT". The results of the evaluations demonstrate that the performance of the treasury single account in Iran is 67.4 percent; In other words, it is evaluated as relatively good. Furthermore, a detailed examination of this issue specifies the challenges in this area which can be resolved by correcting and regulating efficient laws and creating the required infrastructures. It is worth mentioning that the complete establishment of the treasury single account can fulfill the fifty-third principal constitution of the Islamic Republic of Iran. Also, it can lead to greater coordination and interaction between the "Plan and Budget Organization of the Islamic Republic (PBO) and "Treasury Department".

Considering the high and important role of the Islamic Consultative Assembly in the process of approving the budget of the whole country and monitoring its implementation, the purpose of this study is to design and explain the pattern of requirements for the oversight role of the Assembly in the annual budget. In terms of research purpose, the present study is an exploratory research. Also, the method of this research is exploratory mixed type. For categorizing and analyzing qualitative data, thematic analysis research method was used and for quantitative data, fuzzy Dimatel methods and fuzzy hierarchical analysis method were used. This study presented the developed model of effective parliamentary oversight of the budget based on three comprehensive themes of "prudent legislation", "smart oversight" and "conscious environment" with a completely practical view. At the level of organizing themes, 13 themes were identified and at the level of basic themes, 42 themes were identified. The most influential factors on the realization of the parliament's oversight role over the budget are "efficient budget law enactment", "performance transparency", and "budget policy". The budgeting process is defined as one of the interdisciplinary topics of humanities in order to pay attention to economic, political, legal and public administration concepts from the perspective of public policy. The results of this study can help the parliament's effective oversight of the annual budget at the practical (not just research) level. In this regard, practical proposals were presented to enhance the oversight role of the Islamic Consultative Assembly in the annual budget of the country.