The 2025 national budget bill has undergone formal changes compared to previous budget laws. One of the main changes is the inclusion of targeted subsidy expenditures within the total budget expenditures. Accordingly, Clause 13 of this bill, which addresses social support, primarily encompasses provisions related to the targeting of subsidies. This report evaluates Clause 13 of the budget bill from two perspectives: its alignment with current conditions and its compliance with the Seventh Development Plan. The results of this evaluation indicate that the 2025 budget bill does not significantly differ from previous budget laws in terms of support policies. Given the livelihood constraints stemming from unfavorable economic conditions over the past decade, the country faces challenges such as malnutrition, widespread poverty, limited coverage of support programs, low efficiency of the subsidy system, and increased rates of school dropout and absenteeism. However, the proposed budget bill has not adequately addressed some of these issues. This is while the Seventh Development Plan emphasizes reducing the absolute poverty rate to zero, providing livelihood support such as food coupons, and supporting children and students within the framework of poverty alleviation through a school-centered approach. Considering the goals of the Seventh Development Plan—namely, the elimination of absolute poverty and the emphasis on social support for families, especially in child nutrition and education—it is recommended that, in addition to utilizing existing legal capacities that define the resources for the support system, new capacities be created, such as increasing the value-added tax rate, to allocate new credits for poverty alleviation through improving nutrition and education for students.
. (2024). Review of the 2025 National Budget Bill (5): Expert Opinions on Clause 13 (Social Support). (e20178). Reports, 32(8), e20178 doi: 10.22034/report.mrc.2024.1403.32.8.20178
MLA
. "Review of the 2025 National Budget Bill (5): Expert Opinions on Clause 13 (Social Support)" .e20178 , Reports, 32, 8, 2024, e20178. doi: 10.22034/report.mrc.2024.1403.32.8.20178
HARVARD
. (2024). 'Review of the 2025 National Budget Bill (5): Expert Opinions on Clause 13 (Social Support)', Reports, 32(8), e20178. doi: 10.22034/report.mrc.2024.1403.32.8.20178
CHICAGO
, "Review of the 2025 National Budget Bill (5): Expert Opinions on Clause 13 (Social Support)," Reports, 32 8 (2024): e20178, doi: 10.22034/report.mrc.2024.1403.32.8.20178
VANCOUVER
. Review of the 2025 National Budget Bill (5): Expert Opinions on Clause 13 (Social Support). Reports. 2024;32(8):e20178 (In Persian). doi: 10.22034/report.mrc.2024.1403.32.8.20178