Appropriate legal system for Iran’s government’s budget in war time

War finance is a critical issue in the efficiency of the government during war. Considering the possibility of breakup of a war, it seems making a research on this issue is essential. The legal system governing war finance is complex and is based on secondary legal bases while in peace time the governing system is based on primary legal bases. The purpose of this paper is to provide proposals for amending legal system for war finance in wartime. The findings of the research indicate that war finance goes beyond normal rules, but it does not deny necessity of an independent and regulated legal system. If the legal system for war finance is excluded from the general normal rules, with the excuse of emergency, exceptional situation and repelling danger, a bigger loss may occur. The study provides a legal definition of the concepts of contracts and war expenses. It also proposes that identifying legal bottlenecks and amending the laws and regulations about war finance, approving the necessary laws, removing confusions and loopholes, defining the cases which fall under war finance while allocating resources for defense could result in better efficiency in this area.