Identification of Intergenerational Justice Components in the Iran's Budget Policy

Researchers believe that there is a close relation between intergenerational justice and budget, so that one of the most important goals of planning and budgeting in each country must be guaranteeing intergenerational justice and make it the basis for allocating and distributing resources. This research aimed at identification of intergenerational justice indices in budget policy within the country. By the design, this research is a qualitative one and by the purpose it is an exploratory study. The participants of the study were 18 academic and practitioner experts in the fields of budgeting, administration, governance, justice, policy making, and micro and macro-economic who were selected through a purposive sampling method. Finally, we used “Braun and Clark theme analysis method” to analyze the data collected from interviews. 14 themes resulted from the analysis which categorized in 4 categories as bellow by importance priority: 1. obligation to policies; 2. resources; 3. technical and legal infrastructure; and 4. regulations. The key determinants of these categories are also prioritized as: increasing tax revenues; caring about the environment; increasing education budgets; reducing dependency on petroleum revenues; increasing investments in water conservation; increasing the capital of the National Development Fund; investments in new and renewable energies; avoiding raw material wholesales; reducing consumption of natural resources; and caring more about the soil and forests.