خلاصة:
Structural budget reform has been one of the most critical issues in Iran during the 1390s (2010s), yet unfortunately, governments have not taken appropriate measures to address it. The state of the budgeting system in the 1390s reveals that both public revenues and current expenditures have been on an increasing trend. In the second half of the 1390s, the rise in government expenditures outpaced public revenues, leading to a sharper decline in the operational balance. The operational balance, which was at -33 trillion rials in 1390 (2011-2012), reached -313 trillion rials by 1400 (2021-2022). Additionally, during this decade, the majority of capital asset sales were used to cover current expenditures and wages rather than being allocated to infrastructure and development projects. Furthermore, due to severe deficits experienced in the 1390s, the government consistently resorted to borrowing and issuing bonds to address budget shortfalls. The increasing trend in borrowing indicates that the volume and growth of government debt to pay off its obligations rose significantly, with financial asset sales increasing from about 6 trillion rials in 1390 to approximately 370 trillion rials in 1400, setting a record. The budget deficit trend in the 1390s was also highly concerning, with the deficit rising from around 5 trillion rials in 1390 to about 214 trillion rials in 1400, highlighting the flawed structure of the budgeting system in the country. Key requirements and strategies for budget reform include taking structural reforms seriously, reducing the budget's reliance on oil, focusing on production and tax revenues, ensuring fairness in budget allocation, adhering to the principles of resistance economy, implementing the general policies of Article 44 and the Vision Document, and ensuring that the budget is absorbed and spent in a rational, logical, fair, and appropriate manner. These are the most critical components that must be considered in reforming the budget structure.
ملخص الجهاز:
Requirements and strategies such as taking budget structure reform seriously, cutting the country's budget dependence on oil, focusing on production and tax revenues, observing justice in budget allocation, paying attention to the resistance economy, the general policies of Article 44 and the Vision Document, and the proper, logical, rational, fair, and appropriate consumption of the budget, are the most important components that must be considered in reforming the budget structure.
In this article, which is dedicated to enumerating the mechanisms of the effect of budget repair on the production structure, specifically in the 1400 budget, the methods for repairing the operational balance deficit were identified through six methods: overestimating oil revenues, withdrawal from the National Development Fund, divestment of state-owned companies in the form of "debt swapping," divestment of companies in the form of Exchange Traded Funds (ETF) shares, divestment of government assets, and the issuance of financial securities.
Finally, considering how this section weakens the country's economic security, transparency in performance figures, determining the responsible agency, analyzing miscellaneous lines, paying attention to the land use planning document, limiting annual credits, and private sector participation have been presented as proposed solutions.
Reforming the government budget structure through: Enumeration and transparency of public debts and obligations General Policies of | Government, management, and payment of debts the Seventh Five-Year Program Realizing resources and managing government expenditures and Transparency avoiding budget deficits Comprehensiveness Making the revenues and expenses of the oil company and other state-owned companies transparent and rule-based in the budget 3.
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