Legal Requirements of the Budget in the Stage of Preparation and Regulation based on the General Policies of the State

Document Type : Original Article

Authors

1 Professor of the Department of Public Law, Faculty of Law and Political Science, University of Tehran, Tehran, Iran

2 Ph.D. student of public law at Alborz Campus ,University of Tehran, Tehran, Iran and researcher at Kausar Institute of Imam Hossein University, Tehran, Iran

3 Assistant professor of Public Law Department, Faculty of Law and Political Science, University of Tehran, Tehran, Iran.

4 Professor of Public Law Department, Farabi Campus, University of Tehran, Tehran, Iran

Abstract

The budget  documentis one of the most important legal documents in which different organs of governance have roles and responsibilities in the stages of drafting, approving, implementing and monitoring it. In addition to predicting and determining financial resources and expenses, this document is also considered a planning document. The annual planning should aim to cover and realize the goals of the upstream documents and the macro directions of the country's plans. Among the upstream documents are the general policies of the state, which are defined in the hierarchy of legal norms, sub-constitutional and above normal laws, and are an important indicator for determining the legal requirements of the budget. This paper, using a descriptive-analytical method, seeks to answer which legal requirements can be considered in the stage of preparing and adjusting the budget by referring to the general policies of the state? By examining the legal requirements arising from the general policies of the state, they can be organized into two groups of formal and substantive requirements. The extracted formal requirements include strength in literature and legal terms, comprehensiveness, inclusiveness and participation, and the extracted substantive requirements also include justice-oriented, central issue and emphasis on the goals of the general policies of the system.

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References

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D) Site
khamenei.ir

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