خلاصة:
Budgeting is considered one of the most important financial issues of a government, which will be estimated annually according to government expenditures. Since every year a huge volume of the society's national income is withdrawn through government budgeting, and in fact, the property rights of society members over a portion of the income obtained from their individual efforts and endeavors are revoked, budgeting can play an important role in the economic growth and prosperity of a government. One of the influential factors in the discussion of budgeting is the issue of centralization and decentralization, which has attracted the attention of economists and experts in recent decades. Since the fourth and fifth economic plans have had many ups and downs, it can be considered that the present research was written with the fundamental goal of analyzing and comparing the fourth and fifth plans in the economic field. In this regard, given the type of budgeting in the fourth and fifth periods, one can point to the role of centralization and decentralization in economic plans.
ملخص الجهاز:
2- Evaluation of the provisions of the fourth and fifth development plan laws in light of the characteristics of good law Currently, the most important and key legal document for development in our country is considered the Development Plan Law. This document itself is approved by the Islamic Consultative Assembly based on the Constitution, the twenty-year vision document, and the general policies of the system, and serves as a guide for the government during the country's development path throughout the 2 five-year period.
In the first chapter of the Fifth Development Plan law, titled "Islamic-Iranian Culture," there are very general provisions; including: Obligating the government to formulate and present to the Islamic Consultative Assembly for approval the "Islamic-Iranian Development Models" by the end of the third year of the plan (Article (1) of the law) Obligating the Ministry of Culture and Islamic Guidance to prepare the "National Document of Development and Cultural Relations of the Islamic Republic of Iran at the international level by the end of the first year of the plan and its approval in the Council of Ministers" (Article (5)) Second Discourse: Compatibility with the Legal System A legal system is composed of various norms, and this system cannot achieve its goals efficiently unless it always possesses compatibility and harmony.
In Note (3) of Clause "A" of Article (3) of the Law on Implementing the General Policies of the Forty-Fourth Principle of the Constitution, it was stipulated: "In less developed regions or in the field of new technologies and high-risk industries, the government can 1- Deloni, Paul, "The Role of Draft Law Preparers in Determining the Content of the Law," in: Hassan Vakilian (Author and Translator), Discourses on Law and Legislation (Collection of Articles), Tehran: Research Center of the Islamic Consultative Assembly, 2011, p.
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