Objectives and consequences of changing the budget structure in the first term of the National Assembly (1285-1287)

One of the important goals of the Constitutional Revolution was to change and improve the financial system of the Qajar government. With the Constitutional Revolution, the National Assembly, as an emerging institution in the administrative structure of Iran, became the head of the government's financial developments. This research seeks to answer the question of what were the goals and challenges of the First National Assembly in changing the budgeting system and what were the results and consequences. A centralized and balanced budget was the main goal of the parliament and in line with that; Increasing revenues, reducing court and government spending were on the agenda. Therefore, the parliament, to increase revenue; It abolished " TYWLDʼRY" and "TASʻῙR  ĞENS " and included the "TAFAVOT  ʻAMAL " tax in the main tax, but because its structural background was not ready, it did not lead to positive results.The establishment of National Bank was also proposed with the aim of preventing foreign borrowing and compensating for the budget deficit, but because the government failed to form it, the field of foreign loans was created again in the next governments. Although these programs were aimed at balancing the budget, they could not stop the declining revenue trend that began in the late Nasserite period and continued in the Mozaffari period, but continued more rapidly and created a larger budget deficit. Thus, the goals and plans of the first parliament did not face a positive change due to the unfamiliarity of the government and the parliament with the old and new financial methods, the existence of shaky cabinets and the dissatisfaction of the people. The method of preparing and collecting research is documentary and library and the type of research is explanatory-analytical.