The annual reports titled “Reviewing the Budget Bill in Plain Language” aim to present the contents of national budget bills in a simplified and non-technical manner for the general public. The purpose is to enable citizens to better understand the national budget and thereby become more informed, demanding, and supportive participants in the decisions made by their elected representatives in the parliament. In the 2025 Budget Bill, the total projected revenues and expenditures of the government’s general budget exceed 6,400 trillion tomans. The composition is as follows:
On the revenue side:
36% is expected to come from incomes, primarily tax revenues.
36% is projected to be obtained through the sale of capital assets, mainly from the export or sale of oil, gas, and petroleum products.
22% is to be financed via financial asset transfers, predominantly through borrowing from the National Development Fund or the issuance of government bonds.
7% will be provided by dedicated revenues of government agencies.
On the expenditure side:
64% is allocated to current expenditures, including salaries of public sector employees, pensions of government retirees, and cash subsidies and other welfare and support payments.
19% is designated for capital expenditures, such as strengthening national defense capabilities and infrastructure projects.
11% is earmarked for repayment of principal debt.
7% is set aside for exclusive expenditures of governmental agencies.
The most significant strength of the 2025 budget bill lies in the consolidation and unification of previously separate budgets, aimed at improving the management of total government revenues and expenditures and enhancing transparency, especially regarding the budget deficit and its financing methods. It Is worth noting that the critical next step after achieving such transparency is to take action toward increasing the government’s sustainable revenues, improving expenditure management, and reducing the growing trend of budget deficits. Accomplishing this will require more comprehensive and precise planning.
[2] J. Von Hagen, “Budgeting Institutions for Better Fiscal Performance,” in Budgeting and Budgetary Institutions, Washington DC, The World Bank, 2007, pp. 27-52.
. (2024). Review of the National Budget Bill for 2025 (1404 SH): The Budget in Plain Language. (e20154). Reports, 32(8), e20154 doi: 10.22034/report.mrc.2024.1403.32.8.20154
MLA
. "Review of the National Budget Bill for 2025 (1404 SH): The Budget in Plain Language" .e20154 , Reports, 32, 8, 2024, e20154. doi: 10.22034/report.mrc.2024.1403.32.8.20154
HARVARD
. (2024). 'Review of the National Budget Bill for 2025 (1404 SH): The Budget in Plain Language', Reports, 32(8), e20154. doi: 10.22034/report.mrc.2024.1403.32.8.20154
CHICAGO
, "Review of the National Budget Bill for 2025 (1404 SH): The Budget in Plain Language," Reports, 32 8 (2024): e20154, doi: 10.22034/report.mrc.2024.1403.32.8.20154
VANCOUVER
. Review of the National Budget Bill for 2025 (1404 SH): The Budget in Plain Language. Reports. 2024;32(8):e20154 (In Persian). doi: 10.22034/report.mrc.2024.1403.32.8.20154