Structural analysis of budget system issues in the Islamic Republic of Iran

Sobhanisabet, Seyed Ali

doi:10.22059/jcountst.2025.390183.1242

Structural analysis of budget system issues in the Islamic Republic of Iran

Document Type : Original

Author

Seyed Ali Sobhanisabet

Department of Economics, Faculty of Management and Economics, University of Qom, Qom, Iran.

10.22059/jcountst.2025.390183.1242

Abstract

Since the structural reforms of the budgeting system depend on the identification of the issues and components affecting the current structure, the current research seeks to investigate the basic issues of the budgeting system in the Islamic Republic of Iran. In this research, the method of structural analysis has been used to extract strategic issues in reforming the budget structure. The structural analysis method extracts and specifies the necessary variables for the evolution of the system by examining the direct and indirect relationships between the calculated factors. Based on the obtained results, the strategic variables are: "budget dependence on oil", "rent mentality in budgeting, approval and implementation" and "lack of systematic monitoring". In addition, the results show that the variable related to "informational and cognitive weakness of provincial budget and program organizations" has the most influence and the variables "continuous budget deficit" and "hidden or non-transparent budget deficit" have the most influence.

Keywords

Main Subjects

Economics

حوزة موضوعی: ایران

Scope: Iran

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