Considering the ever-increasing inflation of recent years, which came about due to international sanctions in the field of oil and gas condensate sales, and the existence of a large budget deficit, it is necessary for the Government to think of ways to improve the negative operational balance of its budget and take effective measures as soon as possible. In order to improve the operational balance of the Government budget, drivers of the negative operational balance of the budget should be identified first. The main goal of this research, which was conducted in 1401, is to identify the drivers of the negative operational balance of the Government budget. In this qualitative-exploratory research, by conducting 19 interviews with experts (3 faculty members, 6 managers, and 10 experts of plan and budget organization) and analyzing the interviews with thematic analysis, finally the drivers of the negative operational balance of the Government budget in the form of 3 categories of contextual, procedural and Programmatic drivers (3 main themes, 8 sub-themes and 83 codes) were identified. Contextual drivers refer to the factors related to the country's economic background and include the undeveloped manufacturing and export industries, monopolies in the country's economic sectors and excessive growth of the public sector in Iran. The programmatic drivers express the factors that are related to lack of planning or the lack of a suitable plan in the field of operational balance management and include the lack of a suitable plan to increase the Government's efficiency and the lack of a suitable plan to control the sale of natural resources. Procedural drivers refer to the factors that are related to the processes, procedures and the quality of its implementation in the country and include the weakness in the tax system, Failure to perform performance-based budgeting principles and ineffective monitoring of the Government's economic activities.

In this study, to find the relationship between the Government budget deficit and trade balance in Iran, a structural macro-econometric model is set up. In the model, Government consumption expenditure increased by 20 percent annually during 2001-2010, so the Government budget deficit increased relative to the baseline. The financing methods of budget deficit and relevant effects on trade balance were analyzed in 4 options. The results indicate that Government budget deficit increases by adopting expansionary fiscal policy in all options. If the budget deficit is financed by borrowing from the central bank (the first option), it will raise the monetary base and finally worsen the trade balance and non-oil trade balance compared to the baseline. If the budget deficit is financed by selling participation bonds to the public (the second option), it will reduce aggregate demand and finally improve the trade balance and non-oil trade balance compared to the baseline. If direct taxes and Government spending are increased by the same amount (the third option), private consumption will decrease; and trade balance and non-oil trade balance will be deteriorated compared to the baseline. Finally, if the budget deficit is financed by the withdrawal of foreign currency reserves (the fourth option), oil revenues will increase, as a result the trade balance will be improved and the non-oil trade balance will be exacerbated compared to the baseline.

The central issue of this paper is the study of the ratio of the budget allocation of the Government with the level of development of the provinces of Iran. From this point of view, the importance of balanced regional development is justified by reviewing and introduction of conceptual foundations. The budget allocation criteria in different countries are reviewed and the suitable type of Iran is introduced. The method of study is taxonomy and classification of the existing situation based on indicators made from existing data. By combining the indicators, the development rank of each province is extracted and its entitlement rank is also calculated from the Government budget. The result of the research indicates that the provincial budget allocation is not based on the degree of underdevelopment of the provinces and the budget process in Iran is not aimed at reducing inequality and regional gap. Along with other factors including regional coordinates, the budget plays an important role in infrastructure development and investment attraction and regional market formation. balanced development that guarantees stability and security requires equal budget allocation as a national necessity and a legal duty of the Government.balanced development that guarantees stability and security requires equal budget allocation as a national necessity and a legal duty of the Government.

Increasing production capacity, which is the main focus of the slogan of recent years, requires extensive structural reforms in the Iranian economy, of which public finance reform is one of the bottlenecks. This issue has been considered in the design of general policies of the resilient economy (2013) and based on this, the reform of the Government's revenue system has been targeted. An examination of the budget structure of the last decade shows that the annual budgets have been slightly adapted to the requirements of a resilient economy. Due to the significant increase in the operating balance deficit in recent years, unstable and sometimes imaginary methods have been used to counter this deficit. Specifically in the budget of 2021 from the 6 methods of overestimating oil revenues, withdrawals from the National Development Fund, divestitures of state-owned companies in the form of "debt relief", divestitures of companies in the form of exchange traded funds (ETFs), the focus is on divestitures of Government assets and issuance of securities. Studies show that these measures have formed a vicious circle, which has resulted in the intensification of destruction of production-oriented activities. Therefore, structural reforms in the budget at the level of resources and expenditures is of great necessity, as to move in the direction of increasing the country's productive strength.

This article analyzes the impact of Government budget composition on Poverty, human development and social welfare in Iran.The study uses a descriptive method and by applying the cause and effect and econometric method analyzes the effect of Government budget composition on social welfare during (1981-2013).The Government expenditures are disaggregated into different types. The results reveal that public investments on health, education, social security, telecommunications, transportation and water have positive and significant impact on poverty reduction. On HDI, public expenditure on health, education and rural community development have positive and significant effect. Public spending on health, education, social security and telecommunications has most significant effects on social welfare. Any increase in per capita income will increase the quantity and quality of welfare. Direct assistance made to the NGOs in the welfare state increases the efficiency of Government spending on welfare. The Government spending of public safety has positive effect on welfare.As a result, spending on social sectors will benefit the poor than other types of expenditure.

Objective The latest approach in budgeting is entrepreneurial budgeting, where strategic plans, motivational drivers, and accountability are integrated within the budget framework and connected to citizens as a whole package. The success of entrepreneurial budgeting is based on its previous performance budgeting, which requires articulating the mission, measurable objectives, performance actions for efficiency and effectiveness, and feedback loops for utilization through citizen satisfaction surveys and focused groups. Performance budgeting focuses on accountability and assigns responsibility to the heads of the organization and program managers. With sufficient accountability and performance indicators, policymakers can trust bureaucratic systems to decentralize budget spending authority. The budget is allocated to organization managers in a lump sum to manage it as they see fit. In return for this significant trust in Government managers, it is expected that they provide evidence of success in their achievements based on their performance outcomes. In Iran and recent years, there has been a strong emphasis on moving towards budgeting based on performance budgeting, but generally, budgeting in Iran has usually been a combination of two types of budgeting, incremental and programmatic. It can be argued that due to the commonalities between performance-based budgeting and entrepreneurial budgeting, The endeavour towards entrepreneurializing the budget in the country not only does not conflict with past programs but will complement them. In the present study, initially, we seek to identify the obstacles to entrepreneurializing the Government budget of Iran and secondly propose appropriate solutions. Methods The approach of this research is qualitatively analyzing the content by the analysis of data obtained from semi-structured interviews with 18 experts, practitioners, and stakeholders in public budgeting. In this research, initially, by using the library method and reviewing domestic and foreign books and articles, the theoretical foundations and research background will be examined. Then, the primary research data will be collected based on the research background and semi-structured interviews and the interview information will be coded. Results Obstacles to entrepreneurial budgeting of the Iranian Government fall into five legal groups (gap between budget and upper-level documents, inflexibility of laws, weakness of tax laws, lack of transparency, lack of review in budget-receiving organizations), regulatory (weak administrative structure, wrong organizational culture, lack of organizational entrepreneurship, lack of specialization and meritocracy, commandment of the system of nepotism). The legislative (relationship between parliament and Government, structure of interests, technical competence of representatives, governance of local and regional perspectives), executive (oil rent, Government inefficiency, technical and structural problems, governance of political and ideological perspectives, economic instability), and supervisory (traditional approach, multiple supervisory institutions, lack of universal supervision) have been classified; under each, the most important relevant issues are listed and explained Conclusion By analyzing the data obtained from interviews and reviewing and delving into the comprehensive themes, three components of governance structure, mismanagement of oil revenues, and weak domestic production and civil society can be identified as the roots of emerging problems and other obstacles in establishing entrepreneurial budgeting in the country. In this way, the solutions for establishing this budgeting system in the country pass through solving these issues.

In this study, using the Schwartz method and structural analysis (Mikmak software), the effects of coronavirus on Government budget have been investigated. In this regard, the two key drivers of "oil price" and "coronavirus outbreak" were identified and four scenarios were designed. Studies show that with the increase in oil prices, the Government is somewhat closer to the revenue targets of the 1399 budget. However, in Scenario 1, the prevalence of the corona is assumed that by increasing support costs and drastically reducing tax revenues, it can increase the budget deficit to 78. 89 trillion tomans. In scenario 4, a sharp decrease in tax revenues and an increase in support expenditures are eliminated, and it is estimated that the budget deficit is about 64. 85 thousand billion tomans. In Scenarios 2 and 3, the Government's foreign exchange earnings have decreased, which if accompanied by the outbreak of the Coronavirus (Scenario 2) could increase the budget deficit to about 83. 49 thousand billion tomans. However, in Scenario 3, part of this budget deficit is reduced due to coronavirus control. To reduce the budget deficit, it is suggested that the Government consider ways to compensate for the budget deficit through the sale of bonds in the debt market, the generation of assets, and the sale of Government shares, and select the least expensive ones.

The public budget is an official manuscript forecasting the economy for a short period (one year), and its proper execution can be viewed as an index of economic success for the Government. The Governments are generally unable to execute the balanced budget and in order to finance current and infrastructure expenditure, they will face budget deficit. The purpose of this research is to explore the determinants of budget deficit during the five economic plans (1989-2015). Accordingly, using JohansenJuselius Co-integration and ARDL approach, the effects of tax incomes, oil incomes, Government expenditure, the rate of economic growth and the rate of inflation on the budget deficit are estimated. The results show that the budget deficit has a significant and negative relationship with tax incomes, oil incomes and economic growth rate; whereas it has a significant and positive relationship with Government expenditures and the inflation rate. Moreover, oil revenues have the largest impact on the public budget deficit, while the economic growth rate has the least impact.