Free Section: An Analysis of the 1385 National Budget Law with Emphasis on Changes in the Law Compared to the Budget Bill مقاله

چکیده:

The 1385 national budget bill was submitted to the Islamic Consultative Assembly by the President on 25/10/1384 and, after approximately two months of continuous review by representatives and specialized committees, was approved. Finally, on 28/12/1384, the 1385 national budget law was notified to the government. The amount of oil revenue usage, determining the amount of credits for capital asset acquisition projects (civil works), prioritization of civil projects, policymaking for organizing public transportation in general and the credit required for gasoline imports in particular, and supporting vulnerable groups including retirees and villagers were among the important topics that occupied the time of the specialized committees and the open session of the Islamic Consultative Assembly during the review of the 1385 budget bill. Ultimately, the Islamic Consultative Assembly reduced the amount of oil revenue usage by 26.4 billion dollars, and as a result, the government's general budget resources and expenditures decreased by 6.6 percent compared to the proposed bill figure. Additionally, the composition of 01.2 percent of current (running) expenditure credits changed compared to the budget bill; the Parliament's attention to social affairs, especially increasing credits related to rural health insurance, increasing retirees' salaries, social insurance for villagers and nomads, etc., were the primary reasons for this change. Furthermore, following the discussions held and in order to reduce the growth of credits for capital asset acquisition projects and to harmonize them with the capacity of the national economy, the Islamic Consultative Assembly reduced the government's proposed ceiling for these project credits by approximately 28,000 billion Rials. It also changed the method of distributing 9,000 billion Rials of capital asset acquisition project credits under the title of provincial development credits and added it to the total sum of provincial programmatic credits. This article, while examining the changes in budget resources and expenditures in each sector, describes some of the challenges facing the implementation of the 1385 budget law, including the possibility of certain revenues not being realized and the increase in certain costs. Finally, the effects of implementing the 1385 budget law on the national economy are analyzed.