Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model

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JAMSHIDINAVID BABAK

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Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2019 | Volume:5 | Issue:1 (9) Page(s): 21-38

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Title

Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model

Author(s)

JAMSHIDINAVID BABAK | Issue Writer Certificate

Keywords

Generational accounting

Generational balance

Budget deficit

intergovernmental budget constraints

Generational account

Government budgeting

Abstract

Generational accounting/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Generational accounting is an issue that has evolved and developed to measure the relative financial burden imposed on different generations. The present study seeks to design and develop a Generational accounting/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Generational accounting model commensurate with the economic and financial structure of Iran and to study the way of dealing with different generations from the point of view of financial policies of the state. This research is a developmental research. From the viewpoint of the research time, a longitudinal, forward-looking and time series research is conducted from 2010 to 2083. This research has no population and statistical sample and includes the statistical environment. The results showed that with the assumption of the continuation of current financial policies, the higher the GDP growth rate in the country and the lower the discount rate, the more generational imbalances will increase, and the generation imbalance will be in the benefit of the future generation and disadvantage of the current generation. Here, the concept of constraint is an example of zero sum.

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APA: Copy

JAMSHIDINAVID, BABAK. (2019). Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model. JOURNAL OF GOVERNMENTAL ACCOUNTING, 5(1 (9)), 21-38. SID. https://sid.ir/paper/358690/en

Vancouver: Copy

JAMSHIDINAVID BABAK. Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2019;5(1 (9)):21-38. Available from: https://sid.ir/paper/358690/en

IEEE: Copy

BABAK JAMSHIDINAVID, “Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 5, no. 1 (9), pp. 21–38, 2019, [Online]. Available: https://sid.ir/paper/358690/en

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