Central - regional budget allocation process in Iran: a critical analysis

This doctoral thesis investigates the process and problems of central (top-down) budgeting system of Iran and aims at exploring how it can be replaced with a decentralized (Bottom –up) model that may be more in line with the interests and expectations of regions of the country. In chapter 1, the trend of socio-economic planning in last decades (particularly after the Islamic revolution) is studied and the reason why access to the endowment of fossilized energy resources could not accelerate and pass current developing situation is reviewed.

Then in chapters 2 and 3 a historical pathology of planning and budgeting system considering various conceptual understandings of planning and budgeting and their underlying effects on development indicators is discussed.

To highlight the importance of participatory role of people in process of planning and budgeting, the concepts and characteristics of good governance and its possibility to implement in Iran is critically reviewed in chapter 4.

Differences in the conceptual understanding of decentralization has urged the author to resort to questionnaires and face to face interviews with most experienced experts and scholars in the field of planning and budgeting in Iran, which are explained in detail in chapter five.

Based on the compilation and classification of viewpoints of the respondents and concentration on the concept of good governance, chapter 6 of the thesis entails reformative guidelines which are presented in line with necessary changes in the basic rules and regulations governing the budgeting system of the country and has provided practical steps towards its realization.

This thesis contributes to an initiative document for the adoption of executive policies in Iran's planning and budgeting system which eventually results in the improvement of living conditions and the development indices of the country.