خلاصة:
In the approach of new institutionalism, the budgeting system's complexities have roots in its formation's historical development. Understanding this historical development from the perspective of institutions and organizations has made it easier to understand the complexities that the country's budgeting system is facing today. Using the social order approach and relying on the three elements of institutions, organizations, and violence control, this research has examined the budgeting system of Iran between years of the constitutional revolution and the end of the Qajar dynasty. In this period, the approval of the constitution, the internal regulations of the parliament, the law on the formation of the Ministry of Finance, the law on public accounts, the law on the Court of Accounts, and the writing of the budget law, as well as more predictability of resources and cost allocations by limiting the period of the budget have taken place. Also, checking the accounts of ministers, preventing illegal transfers, preparing and deducting the budget, increasing the power of tax collection, organizing the country's treasury and prohibiting the imposition of taxes based on personal opinion, and providing executive methods related to the budgeting system in addition to the formation of the parliament and the budget commission, the Audit Bureau, the Ministry of Finance and the commission for handling the income and expenditure of the ministries have led to the improvement of the quality of institutions and the development of contractual organizations with a permanent life in the budgeting system, which has caused the control of violence. By examining the budgeting system, one can conclude that the dominant coalition member groups in the period under review were princes, nobles, scholars, businessmen, landowners, the intellectual class, Russian and British governments. Examining institutions, organizations, and violence control show that the budgeting system has changed from a fragile limited access order to a basic limited access order in this period.
ملخص الجهاز:
Furthermore, examining the accountability of ministers, preventing illegal transfers, preparation and discharge of the budget, increasing tax collection power, organizing the national treasury, and prohibiting the determination of taxes based on personal opinion, along with providing executive methods related to the budgeting system, as well as the formation of the Parliament, the Parliamentary Budget Committee, the Court of Audit, the Ministry of Finance, and the commission for managing the income and expenses of ministries, led to the improvement of institutional quality and the increase of contractual organizations with permanent lifespans within the budgeting system, which resulted in the control of violence.
Based on what was presented in this section, Iran's budgeting system, according to the social orders approach, from the beginning of the Constitutional Revolution in 1906 until the end of the Qajar dynasty in 1925, at the institutional level, through the creation, reform, removal, and implementation of formal rules and written laws aimed at the formation of the budgeting system, increasing the predictability of the method of resource procurement and expenditure allocation, providing executive methods related to the budgeting system, and the creation, reform, or removal of 80 | Iranian Economic Research | Year 27 | No. 93 | Winter 2022 formal social treaties, informal norms, social pacts, and shared beliefs in the direction of the formation of the budgeting system and at the level of organizations, through the increase in the lifespan of organizations, the increase in the number of contractual organizations in the budgeting system, and the role of the budgeting system in supporting internal organizations, has resulted in the control of violence, an increase in the number of rent-seeking groups, and the conversion of elite privileges into entitlements as a result of the establishment or development of the budgeting system (Table .
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