A Model for Budget Transparency in Iran

Transparency is considered as one of the eight components of good governance. The budget transparency guidelines that have been enacted by international organizations propose that in order to achieve budget transparency goals, the internal context of each country has to be taken into consideration. The purpose of this study is to present a model for budget transparency in Iran. In this research, we conducted a semi-structured interview with ten Iranian planning and budget experts who were purposively selected based on their knowledge and experiences in public planning and budgeting. Then, we used thematic analysis in order to design a budget transparency model for the Country. Furthermore, we distributed a questionnaire among the experts to validate the model. Findings show the major weaknesses of the country’s budget transparency, the main reasons for the weaknesses and the factors that affect budget transparency in Iran