Investigating the Challenges and Variable Methods of Budget Approval in Iran (from the Constitution to the End of the Qajar Government)

With the Constitutional Revolution and the formation of the National Assembly, it was expected that with the approval of the budget as the most important financial document of the country, a positive change in the financial structure of Iran compared to before the Constitution is been made. The method of approving the budget was specified in the constitution, but it was confronted with many challenges and obstacles.  So the research question is what the methods and challenges of budget approval were and to what extent these methods were in line with modern budget principles and the constitution.  The findings of the study indicate that the parliament could not approve a single budget in twenty years, from the constitution to the extinction of the Qajar dynasty, in accordance with the constitution and modern budget principles.  The most important reasons for the non-approval of the budget can be included the lack of seriousness of the government in presenting the budget, the instability of the government, the interference of external factors and the closure of the parliament.  However, given the challenges they faced, the government and parliament offered other ways to approve the budget.  The first parliament was in the process of transitioning from traditional budgeting to modern budgeting, which practically followed the same method of traditional budgeting incompletely.  The government prepared an incomplete budget in the second parliament, which was not approved by the parliament, and in the third parliament, the government failed to present a budget to the parliament.  In the fourth and fifth terms, the parliament showed more cooperation with the government, and the parliament approved the budgets by the four-wall and one-twelfth methods.  The method of preparing and compiling the research is documentary and library, and with a descriptive-analytical approach, examines the challenges and variable methods of budget approval.