Abstract:
War، constitutes an important part of human history. Such a situation is the most important reasons of external credits of the inclusion in computational law، Hence، the legal system governing it، is complex and perpendicular to the secondary logic. The most important issue in understanding the legal system، governing war budget، is to find out the principals and resources that they are governing it. This research is trying to analyze the war budget (especially during the Iran-Iraq war) by Legal Approach and relating rules and regulations. Results of this research، regardless of the new issue of public finance law، expressing needs، principals and guidelines for the reformation of the legal war budget
Machine summary:
The aforementioned note stipulated: “Expenses related to important and sudden national events such as war, fire, earthquake, flood, epidemics, and other cases declared as a national necessity by royal decree are excluded from the scope of this law and are subject to special regulations approved by the Council of Ministers, and a report on the matter must be submitted in the first session of the National Consultative Assembly.
Paragraph “A” of Note 45 of the 1364 National Budget Law stipulates in this regard “The consumption of credits related to strengthening the defense base of the Islamic Republic of Iran’s Armed Forces, observing the priority of the Defense Industries Organization (at full cost), as well as the repayment of foreign loans of the Ministry of Defense are excluded from the scope of the Public Accounting Law and government procurement regulations and, while observing the provisions of this law, will be subject to regulations to be approved by the Council of Ministers based on the proposal of the Ministry of Defense and the Ministry of the Islamic Revolutionary Guard Corps and the approval of the Ministry of Economic Affairs and Finance.
According to this article, regarding expenses related to important and sudden national events such as war, fire, earthquake, flood, epidemics, and diseases related to the aforementioned events, economic sanctions, and similar cases declared as Islamic or national necessities by order of the Leader or the Supreme Council, observing the regulations of the Public Accounting Law of the country is not mandatory, and the related expenses are subject to the Law on the Method of Spending Credits that are Exempted from the Scope of the Public Accounting Law and Other General Government Regulations.
(
, 
, 
)
