research center of parliament-chief of financial group
Abstract
The main purpose of this article is to determine the necessity and requirements of an independent law on budget transparency in Iran. Transparency is a missing link that has been emphasized in Islamic sources. For this purpose, using documentary method and content analysis, the experience of successful countries in the field of budget transparency and its related laws has been studied and the weakness of transparency in Iran's budgeting system has been investigated and then adjusted to the existing situation of Iran and the favorable situation of the world is examined. The necessity of adopting an independent budget transparency law for Iran and the requirements to be met in the budget transparency law has been elaborated. Importance of transparency is because of increasing of budget trust and credibility, loan costs and public advocacy from macroeconomic policies. The most important requirements of such a law can also be described in explaining the legal role of the Islamic Parliament in approving and overseeing the financing of the country, in explaining the government's responsibilities for managing and controlling public funding, and in designing and implementing regulatory and accountable organizations for the affairs.
اکرمی، سیدرحمتاله و دیگران؛ «بازنگری در نظام حسابداری دولتی ابزاری برای ارتقای شفافیت مالی دولت»، مجله اقتصادی؛ ش 1 و 2، 1393.
حبیبنژاد، سیداحمد و زهرا عامری؛ «شاخصهای شفافیت در حکومت اسلامی (با تأکید بر حکومت علوی)»، فصلنامه حقوق اسلامی؛ س۱۳، ش49، 1395.
دیوان محاسبات کشور؛ «گزارش تحلیلی شاخصهای کلان بودجه مبتنی بر ارقام مصوب و عملکرد با استفاده از گزارش تفریغ بودجه»؛ تهران: دیوان محاسبات کشور، 1393.
طاهری، محسن و محمدجواد ارسطا؛ «بررسی تطبیقی شفافیت از دیدگاه اسلام و نظریه حکمرانی غرب»، فصلنامه پژوهشهای تطبیقی حقوق اسلام و غرب؛ س۳، ش۹، 1395.
لاینرت، یان؛ «بودجه ریزی در جهان: چارچوب حقوقی نظامهای بودجهای و مطالعه تطبیقی»؛ ترجمه افشین خاکباز؛ تهران: مرکز پژوهشهای مجلس شورای اسلامی، دفتر مطالعات برنامه و بودجه، 1387.
مرکز پژوهشهای مجلس شورای اسلامی؛ «بررسی لایحه بودجه سال 1395 کل کشور: 5. بودجه برای مردم»؛ گزارش ش14658، تهران: مرکز پژوهشهای مجلس، دفتر مطالعات برنامه و بودجه، 1394.
مرکز پژوهشها در مجلس شورای اسلامی؛ «مطالعات شفافسازی اقتصادی (1): دستورالعمل شفافسازی بودجه (صندوق بینالمللی پول)»؛ گزارش ش 6128 با کد موضوعی 240، تهران: مرکز پژوهشهای مجلس، دفتر مطالعات برنامه و بودجه، 1380.
Adink, G.H. and Widdershoven, R.J.G.M.; “The Principle Of Transparency in Eu Law Uitgeveriji Box press”; Vrijdag, V.15, 2013.
Babacar, Sarr and Joel Friedman; “Achievement sufficient levels of budget transparency”; International budget partnership (IBP), 2016.
Belau, Francine D. and Kahn, Lawrence M.; “The gender Wage Gap: Extent, trends and explanations”; NBER Working Paper 21913, V1, I1, 2016.
Benicar, D.; “Freedom Of information Around the World, Privacy International”; Global Campaign for Free Expression, 2006.
Bennis, W. and O,toole,J.; “A culture Of Candor”; Harvard business review, 2009.
Budget transparency guidelines; Government of Khyber Pakhtunkhwa; finance department , 2018.
Cullen, Zoe B. and Pakzad - Hurson; “Bobak, Equilibrium effects Of pay transparency”; Harvard business school, V.7, 2017.
Dalhoff, Stefan; “Mare transparency for SME, less for others”; Wobbling Europe, 2011.
Dixon, John; “Tax transparency, Seizing the initiative uk and Tre land tax managing partner”; department Of tax studies, 2003.
Folshes Alta and Paolo de Renzio; “The rode ti budget transparency learning from country experience”, International budget partnership; 2017.
Fung, Benjamin; “The demand and need For transparency and disclosure in corporate governance”, universal journal of management; V.2, No.I80, 2014.
Heald, D; “Why is transparency about public expenditure so elusive?”, International Review of Administrative Sciences; V78, . 2012.
International budget Partnership; “Open budget survey 2017”; International budget Partnership, 2018.
Lowenstein, George & Sunstein , Cass R., and Golman, Russell; “Disclosure: psychology Changes everything”, Carnegie Mellon University, Pittsburgh, Annual Review Economic;V.6, 2014.
Moulana , Muhammad and Saraghi m Bogus BT.; “Where's Our Money Going?”; Challenges Of Budget Transparency and Accountability in Indonesia, 2013.
Ohashi, Hiroshi; “Effects of Transparency in procurement practices on Government Expenditure: A case study Of municipal Public Works Department Of economic”; Vol.34, Issue 3, Japan: University of Tokyo, 2006.
Roberts, A.; Blacked Out of Government secrecy information Age Cambridge; Cambridge: Cambridge university press, 2006.
United Nations, DESA DPADMP, RAB/01/006; “Transparency and accountability in the public sector in the Arab Region”; 2004.