CRITICAL ANALYSIS OF THE GOVERNMENT CASH MANAGEMENT PROCESS IN IRAN

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ROHANI SEYED ALI; ABOOHAMZEH DARIUSH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download Full-Text

Persian Verion

View:

1,194

Download:

Cites:

Information Journal Paper

Title

CRITICAL ANALYSIS OF THE GOVERNMENT CASH MANAGEMENT PROCESS IN IRAN

Author(s)

ROHANI SEYED ALI | ABOOHAMZEH DARIUSH | Issue Writer Certificate

Keywords

TREASURYQ1

CASH MANAGEMENTQ2

BUDGETQ2

PUBLIC FUNDSQ2

PRIVATE FUNDSQ1

STATE-OWNED COMPANIESQ1

STATE AUDIT ACTQ1

Abstract

Efficient government CASH MANAGEMENT (collection of revenues, receipts and allocation of expenditures), is one of the most important TREASURY functions and a critical prerequisite for fiscal discipline of the government. The present study investigates the main processes and procedures of the TREASURY CASH MANAGEMENT in Iran, according to related laws, by-laws and regulations. For this purpose, processes related to inflow and outflow of funds to/from the TREASURY, is reviewed, classified by type of funds (Public Funds, PRIVATE FUNDS, Funds of STATE-OWNED COMPANIES, oil revenues, and Deposit Trust Funds). Graphs extracted from this study, provide the preliminaries to evaluate the efficacy of TREASURY CASH MANAGEMENT processes. Based on our findings, the main criticisms of the current CASH MANAGEMENT processes in Iran are: 1- Slow and lagging flow of revenues and expenditures of the public sector, 2- Rent-seeking behavior in banks and government agencies, 3- Inefficient cash payment procedures (based on allocation). According to other countries' experiences and also the IMF policy recommendations, the first step for the modification of the existing processes of the TREASURY liquidity management, is the establishment of TREASURY Single Account (TSA) and concentrating all government accounts at the Central Bank, which will increase transparency, effective monitoring and efficiency of government cash resources.

Cites

No record.

References

No record.

Cite

APA: Copy

ROHANI, SEYED ALI, & ABOOHAMZEH, DARIUSH. (2018). CRITICAL ANALYSIS OF THE GOVERNMENT CASH MANAGEMENT PROCESS IN IRAN. IRANIAN ECONOMIC RESEARCH, 23(74 ), 219-256. SID. https://sid.ir/paper/2670/en

Vancouver: Copy

ROHANI SEYED ALI, ABOOHAMZEH DARIUSH. CRITICAL ANALYSIS OF THE GOVERNMENT CASH MANAGEMENT PROCESS IN IRAN. IRANIAN ECONOMIC RESEARCH[Internet]. 2018;23(74 ):219-256. Available from: https://sid.ir/paper/2670/en

IEEE: Copy

SEYED ALI ROHANI, and DARIUSH ABOOHAMZEH, “CRITICAL ANALYSIS OF THE GOVERNMENT CASH MANAGEMENT PROCESS IN IRAN,” IRANIAN ECONOMIC RESEARCH, vol. 23, no. 74 , pp. 219–256, 2018, [Online]. Available: https://sid.ir/paper/2670/en

Related Journal Papers