Considering the high and important role of the Islamic Consultative Assembly in the process of approving the budget of the whole country and monitoring its implementation, the purpose of this study is to design and explain the pattern of requirements for the oversight role of the Assembly in the annual budget. In terms of research purpose, the present study is an exploratory research. Also, the...

Wagner's law indicates a positive long-run equilibrium relationship between per capita income growth and the relative size of the public sector. Accordingly, the main purpose of this article is to verify Wagner's theory and the law on operational budgeting reforms on public spending and educational, health, and military priorities. To meet these ends, the data of 13 Asian selected countries dur...

The existence of a structural budget deficit in Iranian economy and the lack of fiscal discipline have raised concerns about the financial stability of governments among economists. In recent decades, fiscal rules have been considered as a way to establish fiscal discipline and financial sustainability of governments around the world. In this regard, the present study seeks to design a fiscal f...