The article is aimed at investigating the effect of the MILITARY BUDGET EXPENDITURE share in GDP on the Iranian economic growth in the endogenous growth model framework. To meet this end, using the time-series data of Iran during 1988 to 2012 and the Auto-Regressive Distribution Lag Model, the effect of MILITARY BUDGET EXPENDITURE share in GDP on economic growth has been studied. The results show an inverted U-shape relationship between economic growth and MILITARY BUDGET EXPENDITURE share in GDP. Therefore, there is a PROPORTION for MILITARY BUDGET EXPENDITURE which maximizes the economic growth, which is 2.73 percent from GDP which is lower than (2.95 percent) the average PROPORTION in the considered time period. As a result, it seems that the society can benefit from reallocating the resources to non-MILITARY BUDGET EXPENDITUREs such as education and health.

The main goal of this study is to provide a model for OPTIMAL allocation of provincial BUDGET resources with attention to provinces priorities and with the aim of financial and county spatial decentralization and also social welfare maximization. For this purpose, we design an OPTIMAL control problem and then, we calculate long run equilibrium of this model with focusing of macroeconomic indicators include the mortality rate, unemployment rate, GINI coefficient, literacy rate, economic participation rate, the province PROPORTION of domestic production and the province PROPORTION of industrial, services and agricultural value added and weighted index of educational and health facilities. Also the short run dynamics of OPTIMAL solution has analyzed. Based on the results and according to the long run equilibrium of the OPTIMAL control model, if BUDGET planer gives equal importance to these indicators, the higher BUDGETs PROPORTION will allocate to less developed provinces that it is contradict to current method of provincial BUDGETing in Iran. The results also show that any change in BUDGET planner priority change long run equilibrium of the OPTIMAL control problem and composition of OPTIMAL provincial BUDGET allocation.

Increase in government spending can lead to increase in production, supply of public goods and services as well as utility. However, it should be noted that increasing the role of government in the economy will cause crowding out of the private sector and this will reduce the utility.The present study is looking for Iran's OPTIMAL growth rate of government's spending using time series data in the years 1978-2014. via a dynamic OPTIMAL control theory approach and the maximum principle.The results show that, the OPTIMAL growth rate of government’s EXPENDITURE is 7% and the main factors affecting this rate is the ratio of private and public sector investment. Therefore, the current growth rate of government’s spending is not OPTIMAL and the government needs to control the growth rate of spending especially current EXPENDITURE.

This study, offers a Goal Programming model for OPTIMAL allocation of provincial BUDGET resources in order to achieve macroeconomic and social goals of country include unemployment and income inequalities reduction and production and employment and social capital increasing. The designed model determines optimum PROPORTION of provinces in BUDGETary resources in order to achieve goals. Empirical results based on ten provincial indicators include the unemployment rate, GINI coefficient, literacy rate, internet penetration rate, economic participation rate, the province PROPORTION of domestic production and the province PROPORTION of industrial, mining, services and agricultural value added, show that, there is relative convergence in distribution of PROPORTION in public BUDGET resources, and also achieving goals in the more developed provinces needy higher levels of the BUDGET PROPORTION of the province of the less-developed. Therefore, in order to achieve more balanced development and regional convergence and the elimination of inequalities and spatial heterogeneity and financial recommended the allocation of BUDGETary resources to less developed provinces must be increase and the BUDGET PROPORTION of the provinces converges.

Taxation and seigniorage are known as the two major sources of revenue for financing the government EXPENDITURE. Simultaneous practice of these two methods provides a mechanism for government to finance it EXPENDITURE in the most efficient way. The choice between tax and seigniorage is influenced by two fundamental factors, namely the degree of central bank independence and political orientation of government. The goal of this study is to investigate how the dependency of central bank and the political alliance of three different administrations influenced the choice of financing decision. We further explore the effect of the financing method for controlling inflation. The period of our study is from 1989 to 2008. The findings of our study indicate that based on ARDL model there is a positive and meaningful relation between tax and seigniorage and parallel implementation would be beneficial.

Government BUDGET is an important policy-making tool to achieve allocation, distribution and stabilization goals that affect the economic performance of society through variables of government EXPENDITUREs and revenues,accordingly, determining the OPTIMAL level of BUDGET components is always important for the policy-making system. Therefore, the purpose of the current study is to assess the OPTIMAL level of government BUDGET components for the period of the Sixth Economic, Social and Cultural Development Plan. To do so, the random OPTIMAL control approach was used in which the control amounts include tax revenues, government's consumption EXPENDITUREs, government's acquisition of non-financial assets and liquidity. The result of this study shows OPTIMAL tax revenues, non-tax revenues, government's current payments, and government's acquisition of non-financial assets is less than the sixth plan amount and secondly, the largest gap between the OPTIMAL amounts and the amount of the Sixth Plan is related to government's acquisition of non-financial assets.