Reports

Abstract Continuing the series of reports on deprivation alleviation, this report examines the fifth to seventh five-year economic, social, and cultural development plans as the most important upstream plan documents for reducing and eliminating deprivation and the legal basis for allocating resources and facilities in various regions of the country and among different social groups, as well as the performance basis for management agencies. For this purpose, it has set as its starting point the answer to questions such as whether the national development programs are truly national as expected, and whether they cover various groups that make up the Iranian nation, including the underprivileged classes and regions of the country, while also addressing their concerns about reducing and alleviating their deprivation. Top of Form How has the country's planning process in the field of deprivation alleviation evolved, and what transformations have occurred in this field? This study is conducted using library research and thematic content analysis. In the fifth development plan, the area of deprivation alleviation is very weak. In the sixth development plan, attention to deprivation alleviation and developmental measures in this filed has increased compared to the previous plan. In the seventh five-year development plan, the concern for the development of deprived areas increases compared to its predecessors. Overall, the trend of addressing deprivation alleviation in these three five-year programs shows that in the seventh program, the issue of deprivation alleviation has received more attention than in the fifth and sixth programs, and more dimensions of it have been included in the program. However, there are also setbacks compared to previous programs.

Abstract The cooperation agreement between the Islamic Republic of Iran and the Republic of Portugal in the fields of language, education, culture, sports, youth, tourism, and mass media has been registered under number 204. The generalities of this draft are approved as it addresses the strengthening of international cooperation and intercultural interactions. Although this draft apparently has significant and desirable capacities in its headings and titles, it is entangled in generalities and unimplementable items. Furthermore, evidence suggests that this agreement has been drafted without considering the capacities, strengths, weaknesses, and needs of both countries. Therefore, the text of the agreement is not evaluated as arising from the endogenous needs and desires of the two countries. Additionally, the details of this draft are ambiguous and in some cases require the amendment or removal of certain articles. It is worth noting that agreements falling under the principles "125, 77, 139, 152, and 153" of the Constitution require approval from the Islamic Consultative Assembly, while there is no practical possibility for serious amendments or changes to the draft; such amendments or changes, especially if fundamental and not agreeable to the other party, would necessitate renegotiation.

Abstract "Temporary export" or "temporary exit" is a customs mechanism that allows artists, craftsmen, and handicraft activists to export their products by providing bank guarantees and valid collateral. This opportunity can sometimes lead to the sale of these products and can cover part of the travel costs for these individuals. The draft amendment of Clause 'B' of Article (11) of the Law to Support Artists, Craftsmen, and Handicraft Activists approved in 2017 aims to double the ceiling for the temporary export of silver products and increase the temporary export ceiling for precious and semi-precious stones by approximately three times. The generality of this increase seems necessary given the rise in general price levels and travel costs, but there is no precise criterion for it. It seems necessary to apply at least two incentives in the form of a note emphasizing the origin of imported silver and the provision of foreign currency obtained from the sale of handicrafts in the official banking system of the country. Therefore, the generality of the above draft is approved, but to complete the details, two notes should be added to this clause emphasizing the source of the consumed silver and the location for injecting the foreign currency obtained from handicraft exports.

Abstract An examination of the statistics shows that the first case of dengue fever in Iran was identified in 2008, and since then, this disease has gradually spread in various parts of Iran. Although the number of cases of this disease has fluctuated over the years, it did not exceed approximately 130 cases until 2023, but it suddenly faced a significant increase, reaching 1,073 cases in 2024. Issues such as international travel, climate change, and the presence of mosquito carriers are considered important reasons for the increase in this disease in 2024. Currently, the majority of dengue fever cases have emerged, especially in Sistan and Baluchestan province, and given the recent confirmed cases, it seems that this disease is becoming endemic. This report analyzes the global and domestic epidemiology of dengue fever, the lessons learned by countries in managing this disease, and the strategies of the World Health Organization for combating and managing dengue fever. The findings indicate that controlling and preventing this disease requires the participation and coordination of various institutions such as the Ministry of Health, municipalities, environmental agencies, customs, free zones, and other relevant organizations, focusing on increasing public awareness, controlling vectors through waste management, eliminating stagnant water, identifying high-risk areas, and using chemical and biological methods. Additionally, the Ministry of Health can play a key role in controlling this disease through actions such as strengthening monitoring and reporting systems, training healthcare personnel, and implementing targeted interventions in high-risk areas.

Abstract Cyberspace or Rayasphere in Iran is a phenomenon that is produced and reproduced daily through the combination of two elements: 1. The human life of the residents of Iran and Iranian citizens around the world, and 2. The use of available technical and legal infrastructures and information technology facilities. The importance of Cyberspace in the daily lives of the Iranian people is such that the general public considers access to its services as part of essential infrastructures like water and electricity. This issue is also significant in the statements of the Supreme Leader and in his directives and orders. The Islamic Consultative Assembly has also allocated increasing efforts to matters related to Cyberspace over past terms, the latest being the establishment of a separate heading in the seventh development program law regarding the national information network and the digital economy. The aim of this report is to review the history of significant resolutions and laws in this area, clarify the institutional structure of this domain in the country, and finally examine the key provisions of the seventh program and legislative and supervisory proposals in the field of cyberspace for follow-up in the new term of the Islamic Consultative Assembly.

Abstract The draft agreement on cooperation between the Islamic Republic of Iran and the Republic of Poland in the fields of culture, education, science, sports, and mass media was registered under number 932 on May 29, 2023. The two countries had previously ratified a cooperation agreement in the cultural field in 1968, which addressed similar areas, but the recent draft appears to be broader and more comprehensive in terms of details and topics. Although the previous agreement included the establishment of specific timelines on an annual or biennial basis for planning regarding the provisions of the agreement, such a topic is not observed in this draft. Strengthening international cooperation and efforts to develop cultural interactions are among the issues emphasized in this recent draft, thus its generalities are approved. However, in examining the details, issues such as translation problems, lack of development of the text regarding mass media, creation of unilateral obligations for the Islamic Republic of Iran, absence of a specific timeline for conducting interactions, generalities, and the impracticality of some articles are noteworthy. Therefore, with the implementation of the aforementioned amendments in the text of the draft, the approval of this agreement will be confirmed. It is worth mentioning that agreements falling under the principles 125 and 77 of the Constitution require approval from the Islamic Consultative Assembly; however, there is no possibility for serious amendments or changes to the draft, as such amendments or changes, especially if fundamental and not agreeable to the other party, would necessitate renegotiation. Therefore, it is suggested that since nearly 48% of the articles of the draft require some level of changes, the process of concluding international agreements be managed in a way that strengthens the position of the Islamic Consultative Assembly in addressing potential issues in the texts of agreements.

Abstract The Twelfth Parliament, looking towards Iran 2028 and the end of half a century since the glorious Islamic Revolution, has taken steps towards a new governance model of the Islamic Revolution, one aspect of which is the transition from traditional linear parliamentary diplomacy to a new parliamentary diplomacy. The author refers to this as the path of "new revelations," which begins with the keywords of popularization, issue orientation, efficiency, anti-imperialism, transparency, emerging technologies, remaining revolutionary, evolutionism, innovation, unified approach in the use of diplomatic techniques, alignment with the seventh development program, and active parliamentary oversight of strategic negotiations. This can address part of the concerns of the visionary leader of the revolution expressed during his meeting with the representatives of the Twelfth Parliament on July 22, 2024, regarding increasing the share of parliamentary diplomacy in the fundamental issues of foreign policy. Clarifying the diplomatic potentials of the esteemed head of the legislative branch, creating new opportunities through activating parliamentary conference diplomacy, presenting a six-month performance report of diplomatic delegations in parliamentary assemblies, preparing a permanent charter for friendship groups, establishing a consultative council of the heads of friendship groups, preparing a political calendar for the negotiations of the head of the National Security Commission with their counterparts in other countries, clarifying the diplomatic role of the heads of the two main factions of the Twelfth Parliament, establishing the position of artificial intelligence diplomacy in enemy identification and assessing the policies of the new U.S. Congress, ensuring a reasonable number of female representatives-diplomats in diplomatic delegations, and paying attention to the two elements of popularization and local governance in the diplomatic activities of representatives are part of the requirements for new parliamentary diplomacy.

Abstract Countries typically enhance their level of cooperation through the conclusion of various agreements, such as economic, cultural, and others. One of the agreements worth mentioning in this context is bilateral legal cooperation treaties, which can be divided into several categories, including treaties on the transfer of convicts, legal and judicial cooperation mechanisms, and extradition treaties, such as the one currently under discussion between the Islamic Republic of Iran and Malaysia. Such treaties can stimulate the executive bodies of the country and help cover potential gaps in the national legal system by benefiting from a comparative perspective on the legal systems of other countries, while also facilitating interactions between the two countries and their citizens. The conclusion of such treaties enhances bilateral cooperation and significantly aids in the implementation and enforcement of civil laws and judgments. Therefore, from this perspective, it is considered beneficial and effective. The Judicial and Legal Commission of the Islamic Consultative Assembly has approved an amendment to the single article to comply with Articles 77, 125, and 139 of the Constitution of the Islamic Republic of Iran in the implementation or amendment of this agreement.

Abstract The image of the future is a type of collective social awareness regarding the future that forms in the minds of individuals. The images created of the future reflect individuals' hopes and fears, which consciously and unconsciously influence their decisions and behaviors. The desirable image of the future is not a definite and specific matter anywhere, and each country must recognize its own path to the future. In the context of envisioning the future of Iran (at the national level), limited efforts have been made so far, including the 2025 vision (by the Expediency Council) and national foresight (by the Vice Presidency for Science, Technology, and Knowledge-Based Economy). Given the impending deadline of Iran's 2025 vision, a new spirit must be injected into the new vision based on a macro and technical evaluation of the previous vision (both in terms of methodology and practical realization), which should be free from classical, traditional, and comprehensive methods. The new framework should be one for constructing the future image of Iran with the help of policy innovations. This report seeks a framework for constructing the future image through a layered analysis of causes and based on expert opinions and library studies. At the end of the report, suggestions for constructing the future image of Iran are presented.

Abstract Almost all organizations, institutions, and executive bodies in the country deal with the contracting system in some way due to their required projects and plans, and a significant portion of the budget and financial resources of executive bodies is directed towards the contracting system. By identifying and managing conflict of interest situations in the contracting system (as one of the main roots of corruption in this area), not only is an important step taken towards increasing transparency and controlling corruption as key indicators of governance and state management, but it also prevents the waste of a large portion of the financial resources of organizations. Therefore, this study aims to identify and uncover instances of conflict of interest in this area by reviewing previous studies, examining relevant laws and regulations regarding conflict of interest in the contracting system, and closely analyzing the relationships between the main actors in contracting projects. The results of this study indicate that the planning and design phase of a project is more significant in the emergence of conflict of interest (and consequently corruption) compared to other phases of the project. If attention is not paid to the issue of conflict of interest in the early stages of the project and it is not addressed, this issue will carry over to later stages of the project, complicating the matter and creating serious challenges.

Abstract Given the diversity of agricultural products and nutritional needs on one hand, and the limitations of production resources on the other, prioritizing products has always been one of the fundamental discussions in production policymaking. Various criteria such as climatic conditions, soil characteristics, water resources, farmers' attitudes, social conditions, and market dynamics have been proposed for prioritization. This report focuses on a very important criterion that has received less attention in the era of industrial agriculture. Today, more than ever, there is an emphasis on the impact of products on health and the consideration of indigenous foundations in product selection. "Food baskets and guidelines" are among the most important policy tools that can establish this connection by selecting and prioritizing "health-oriented" products. Nowadays, in global discussions, while utilizing modern sciences, indigenous foundations are also considered in the preparation of these documents. In this regard, establishing a link between nutritional documents and indigenous (Iranian-Islamic) foundations to identify strategic orientations for better guiding the production sector seems necessary. However, studies indicate a change in consumer tastes and production patterns in the country, independent of the aforementioned systematic perspective in recent decades. This report outlines the theoretical foundations needed for revising nutritional documents and then presents a comprehensive conceptual framework for selecting food items in the food basket, based on which appropriate guidelines for optimal agricultural production policymaking can be provided. The application of the results of this study in revising the country's nutritional documents and comprehensively prioritizing national productions in the national agricultural development document, as per Article 34 of the Law on Increasing Productivity in the Agricultural Sector and Natural Resources, is of great importance.

Abstract Monitoring the macroeconomy requires the use of indicators that can provide a suitable forecast of future conditions. Therefore, the inventory index can be used as a leading indicator for industrial production. Given the late publication of reports from industrial workshops by the Statistical Center and the lack of attention to inventory in the reports of the Central Bank, a serious gap in this area has been felt. The statistics published by listed companies can provide a suitable basis for monitoring the inventory status of the industrial sector and reduce the delay in accessing this data from several years to several months. The inventory of the industrial sector can be used to predict cycles of boom and recession and to better analyze the production and sales indicators that this center publishes monthly. This report has been prepared as a supporting report for the inventory index of listed companies, and its main objective is to present the concept of inventory, the process, and the method of constructing the inventory index. The method used in this report calculates the quantity index of the inventory of companies based on the chain Fisher index. The advantage of the chain index is that it considers changes in the number of companies listed on the stock exchange and changes in the product mix produced by companies, resulting in a lower error in calculating the inventory index. Companies listed on the stock exchange are classified into 36 industries according to ISIC, and the inventory index is constructed using fifteen manufacturing industries and the mining sector. Ultimately, the overall inventory index is derived from the weighted average of the inventory indices of the industries.

Abstract The delegitimization and diminishing of the diplomatic activities of the Twelfth Parliament in international assemblies is one of the main objectives of the architects of narrative and cognitive warfare aimed at isolating the Islamic Republic of Iran in international organizations, which has manifested primarily in the form of parliamentary warfare. In contrast, the strategic, comprehensive, and transformative perspective of the Islamic Consultative Assembly towards the active participation of diplomatic delegations, friendship groups, and maximizing the potential of parliamentary diplomacy significantly contributes to the wise directives of the insightful leader of the revolution (may his shadow be prolonged) for creating added value in parliamentary diplomacy. Among the main obstacles to enhancing the diplomatic activities of the Twelfth Parliament in international assemblies are the lack of managerial positions in the Inter-Parliamentary Union, some representatives' lack of awareness of parliamentary assemblies and diplomatic techniques, neglect of parliamentary regionalism, the absence of a four-year roadmap for parliamentary diplomacy, and the diminished role of factions in diplomatic interactions with parliamentary parties of other countries. Strengthening balanced diplomacy with parliamentary assemblies, maximizing the unique potential of the head of the legislative branch within the framework of parliamentary diplomacy, and his consultations during and around international conferences, enhancing the qualitative indicators of participation in the executive councils of parliamentary assemblies, utilizing simulation techniques and artificial intelligence in the behavioral analysis of parliamentary assemblies, and establishing a supportive diplomatic system for parliamentary assemblies are some initiatives that can accelerate and facilitate the transition from traditional parliamentary diplomacy to a new model.

Abstract Optimal regulation of the capital market regulator is one of the requirements for its growth and development and achieving the primary function of this market, which is financing. To achieve this goal, the regulatory body itself must adhere to specific principles. The literature on regulation emphasizes the importance of independence, transparency, accountability, and integrity of the regulatory authority, setting tangible goals, and managing conflicts of interest as fundamental principles of regulation. This report, after introducing and explaining these principles, evaluates the state of capital market regulation in Iran in terms of legislation and implementation. The report suggests that the principles of regulation in the capital market should be elevated and specified at the legal level so that, in addition to the independence of the regulatory or supervisory body, accountability, transparency, and integrity of that authority are also guaranteed at the legal level.

Abstract Countries typically enhance their level of cooperation through the conclusion of various agreements, such as economic, cultural, and others. One of the agreements worth mentioning in this context is bilateral legal cooperation treaties, which can be divided into several categories, including treaties on extradition, transfer of convicts, and legal and judicial cooperation mechanisms, such as the current treaty on mutual legal assistance in civil and commercial matters between the Islamic Republic of Iran and the Republic of India. Such treaties can stimulate the executive bodies of the country and help cover potential gaps in the national legal system by benefiting from a comparative perspective on the legal systems of other countries, while also facilitating interactions between the two countries and their citizens. The conclusion of such treaties enhances bilateral cooperation and significantly aids in the implementation and enforcement of civil laws and judgments. Therefore, from this perspective, it is considered beneficial and effective. The Judicial and Legal Commission of the Islamic Consultative Assembly has approved an amendment to the single article to comply with Articles 77, 125, and 139 of the Constitution of the Islamic Republic of Iran in the implementation or amendment of this agreement.

Abstract A data marketplace is defined as an electronic platform for facilitating data exchange. The importance of a data marketplace lies in creating transparency and accountability, enhancing innovation and economic growth, improving the quality of public services, strengthening national security and data governance, and enhancing diplomacy and international cooperation. Despite these advantages, there are legal, technical, participatory, regulatory, and cultural challenges in developing data marketplaces in Iran. To overcome these challenges, there is a need to formulate specific laws and regulations, establish a regulatory and supervisory body for the market, adopt supportive and incentive policies, strengthen enforcement guarantees, and align with international standards. Overall, creating an efficient legal and regulatory framework for the development of data marketplaces in Iran requires the participation and cooperation of government institutions, the private sector, and civil society. A precise definition of the data marketplace and its participants (data producers, sellers, buyers); a clear definition of data types and relevant criteria; alignment of laws related to privacy, intellectual property rights, and cybersecurity; determination of security and data protection requirements (confidentiality, integrity, availability); establishment of rules regarding ownership, rights, and responsibilities of involved parties; designation of the regulatory and supervisory body for the market; determination of ownership, responsibilities, and rights of stakeholders; provision of necessary incentives for the development of marketplaces; creation of regulatory mechanisms and enforcement of legal penalties; requirements for developing the necessary technical and informational infrastructure; and creating a platform for collaboration and cooperation among various institutions and localizing with international standards are among the essential actions in this area.

Abstract Widespread public participation in sports and the popularization of sports in the country require national efforts and actions. A study of the legal foundations related to the development and dissemination of public sports reveals that there are no detailed programs and efficient incentives that lead to the targeted development of public sports. Additionally, existing legal programs indicate a general perspective and do not provide a specific detailed framework. An examination of the existing legislative background in the country's economic, social, and cultural development programs shows that the current laws and incentives are mostly related to budget allocations and tax exemptions. Sometimes, the metrics and orientations of the regulations are presented in a general and vague manner, and there is a lack of necessary enforcement guarantees in this area. On the other hand, given the vastness of the sports sector and the need for comprehensive cooperation among all national institutions in its development and popularization, it is essential to create a suitable institutional mapping and establish inter-sectoral cooperation to facilitate the development and dissemination of sports among various segments of the population. Therefore, this report proposes the drafting of a legal framework for organizing institutional mapping with an emphasis on inter-sectoral cooperation to ensure easy and affordable access to sports for the general public, with its incentives based on the Body Mass Index (BMI). Thus, considering the direct relationship of the mentioned index with the appropriate body composition of individuals, incentive measures regarding insurance, access to educational and cultural services, and the establishment of information dissemination mechanisms for specific groups have been considered.

Abstract Waste incineration is a common method for producing combined heat and electricity from waste, pursuing two main goals: energy recovery and reduction of landfill waste volume. The development of waste-to-energy plants in developing countries faces challenges such as low waste quality desirability, economic instability, environmental and health concerns, social dissatisfaction, and non-compliance with integrated waste management. These countries consider various factors, including initial considerations, technical considerations, providing necessary infrastructures, and consulting with stakeholders to overcome the challenges of waste-to-energy plants. Existing limitations on the final disposal of ordinary waste, especially in northern cities of the country, have led to increased attention to this technology by policymakers and national and regional decision-makers in recent years. Currently, there are two operational waste-to-energy plants in Tehran and Nowshahr, and two power complexes are under construction in Sari and Rasht. The current situation indicates that the development of waste-to-energy plants in the country faces challenges such as insufficient infrastructure for measuring emissions, non-compliance of national regulations for establishing waste-to-energy plants with international standards, and low thermal value of incoming waste. This report presents suggestions to overcome the aforementioned challenges, such as developing waste-to-energy plants within the framework of a national strategic waste management program, localizing the feasibility algorithms for waste-to-energy technologies, and documenting the successful and unsuccessful experiences of existing waste-to-energy plants.

Abstract The Innovation Center of the Legislative Branch, which has defined its role as an intermediary in the innovation ecosystem and intellectual discourse with the legislative branch, has initiated studies to examine the functions of intermediary institutions for innovation in the public sector as part of its mission redesign and refinement. The increasing expectations of citizens from governance, the complexity of issues and problems, and the government's inability to address them have heightened the need for public sector innovation worldwide, encouraging them to adopt more open innovation approaches. However, creating successful experiences in solving the country's issues and enhancing the efficiency of various governance institutions through collaboration between the innovation ecosystem and governance and legislative institutions will not be realized as effectively without the presence and active role of intermediary institutions. In this research, while defining public sector innovation intermediaries, various functions such as expressing and stimulating demand, networking, knowledge and technology brokerage, managing the innovation process, capacity building in enterprises, institutional support, and project implementation are identified. By examining these functions in successful global experiences, the requirements for designing, establishing, and replicating these intermediaries are discussed. Attention to the diversity of these intermediaries' functions and the dependence of their missions, goals, and operational forms on the contextual characteristics of the areas in which they are to act, as well as the differences between intermediation in the private and public sectors, are among the important points that must be considered in this process.

Abstract The new vision for the future of Iran must first seek positive changes and transformative shifts in governance and, through that, pursue increased productivity (social and economic) and the re-engineering of certain structures. The starting point of the vision for the future of Iran is the modernization of governance to achieve an efficient, strong, and advanced model of the Islamic system. The second phase involves creating governance flows focused on five generative mechanisms for the future of Iran. The image of the future of Iran in the horizon of 1424 can be narrated in five alternative (or a combination of them) images: 1. "A People-Centric Iran," 2. "A Great Iran," 3. "An Innovative Iran," 4. "A Wealthy Iran," 5. "A Resilient Iran." The premise of the future of Iran is based on the idea of "the coexistence of republicanism and Islamism and inherent independence in the world," grounded in "divine traditions," "the unifying and identity values of the Islamic Revolution," and "supporting and defending the dignity and essence of human beings" and "the Iranian-Islamic family and lifestyle" worldwide. The distinguishing feature of this approach from the routine of national documentation lies in "co-creation, participatory engagement, and future foresight to visualize the future of Iran," "creating multiple strategic narratives," and "focusing on acquiring the necessary capabilities and qualifications for governance."

Abstract This report first outlines the history of laws and regulations related to hard and hazardous jobs and, after reviewing the laws in this area, conducts a pathology of the laws related to the protection of workers' rights and retirement in these jobs. Based on the conducted studies, the most significant challenges regarding hard and hazardous jobs include "the failure to achieve a healthy work environment and consequently the failure to protect the health of the workforce, the complex and imprecise process of determining the criteria, leading to the unregulated expansion of these jobs, negative impacts on the labor market through increased early retirements, discriminatory nature of some laws in this area, and creating dissatisfaction among the working community, ultimately imposing significant financial and operational costs on executive, judicial, and insurance organizations." Following the examination of the causes of these challenges, suggestions for reforms in this area are provided.

Abstract This report addresses the importance, functions, and types of international tax agreements and memoranda of understanding. There are two types of international agreements or memoranda in the global tax system. The first type pertains to bilateral tax agreements between different countries. The second type involves tax agreements (memoranda) for membership in international tax organizations. The primary reason for entering into bilateral tax agreements is to prevent double taxation and to deter tax evasion and avoidance. These agreements are ratified by the parliament after negotiations. Both types of tax treaties facilitate investment and remove tax barriers for investors. The interaction and mutual learning, opportunities for companies, and the organization of tax academies, strengthening international relations of the country, and facilitating the affairs of citizens in other countries are among the benefits of international tax treaties. It is essential to expedite the process of signing and ratifying various agreements with regional countries and strategic partners, considering the interests and higher-level documents of the country. Monitoring the proper implementation of these treaties by the two contracting countries, as well as assessing Iran's benefits and utilization of the advantages of international organizations, are also necessary actions that should be prioritized by the government and parliament.

Abstract The aim of this report is to examine the issues related to the mining and mineral industries sector in Section Two of the Budget Bill for the year 1404. The tables in Section Two of the bill indicate that, despite a forecasted 18% increase in mineral prices, the total amount of predicted government revenues remains unchanged compared to the previous year. Unlike last year, a specific figure has been set for the revenue line concerning the imposition of duties on the export of raw and semi-processed materials and the income generated from the cancellation of tax exemptions for the upcoming year. Additionally, the specified figure for a 5% increase in duties on the transportation of mineral loads in the bill tables is more than double the calculations, which seems to contradict Clause 3 of the general policies of the Seventh Five-Year Development Plan regarding the realization of resources. On the other hand, despite the explicit laws and the full allocation of government revenues, according to the budget tables, only 31.2% of the collected government revenues will be returned to the mining sector for expenditure. Considering annual inflation, the allocation of government revenues to the mining sector has decreased compared to the previous year. Furthermore, specifying the amount received from damages caused by mining operations and activities in the budget tables could pose challenges. Additionally, the total proposed credits (capital asset acquisition and operational plans) for the Geological Survey Organization is less than one-third of the amount specified by the Ministry of Industry, Mine, and Trade to achieve the exploratory goals outlined in the Seventh Development Plan. Ultimately, assuming a certain level of increase in mineral prices (according to forecasts) and producer inflation in the mining sector, the revenues allocated for IMIDRO appear optimistic.

Abstract This report aims to identify and examine the set of credits directly allocated to the women, family, and youth population sector in Section Two of the Budget Bill for 1404. In a general overview based on the aggregation of estimated credits under various tables in Section Two of the Budget Bill for 1404, it can be stated that for the women and family sector, 12,633 billion rials (equivalent to 1,263 billion tomans) and for the implementation of the Family Support Law and Youth Population in various sectors, approximately 150,459 billion rials (equivalent to 15 trillion tomans) have been directly allocated. Based on this, the share of direct credits for the women, family, and youth population sector from the total government budget is 0.3%, with over 90% of it coming from the youth population sector. Despite the positive aspects of Section Two of the Budget Bill for 1404, including an 85% increase in the credits for the Vice Presidency for Women and Family Affairs and a doubling of the total credits for implementing the Family Support Law and Youth Population, there are issues such as the generality of program titles, fragmentation in thematic credits, lack of transparency in program titles, inconsistency between the provisions of the Seventh Development Plan and the programs listed under the agencies, lack of credit estimation for some agencies that require special funding under Articles 80 and 81 of the Seventh Development Plan, and the disarray in the distribution of credits for the Family Support Law and Youth Population, which need to be addressed.

Abstract The separation of the Ministry of Roads and Urban Development will not only increase the attention and focus of the government and parliament on each of the transportation and housing sectors but is also a necessary condition and a prerequisite for reforming the inefficiencies and dysfunctions present in the management structure of these important economic drivers of the country. However, it is strongly recommended to avoid reverting to the structure of 2011, as a sufficient condition for improving the policymaking and governance environment in these two sectors is the proper reform of the duties and powers of the new ministries and their affiliated state institutions simultaneously with the separation, which has been briefly considered in the commission's resolution. In this regard, it is suggested that Clause "1" of the single article be amended so that, firstly, the duties and powers related to policymaking and regulation in the new ministries are centralized and unified, and the companies, organizations, and state institutions under these ministries are also structurally reviewed. Secondly, various areas related to each of the new ministries, such as housing, urban development and management, urban and intercity transportation, and logistics support, should be consolidated within the new ministries. The costs resulting from the inefficiencies of the current structure managing the transportation and housing sectors are estimated to be significantly higher than the financial burden of implementing the separation plan. Furthermore, the prompt execution of this plan could reduce costs arising from disruptions in the duties of employees. Given the simultaneous consideration of this plan with the Budget Bill for the year 1404, it is recommended that financial resources for implementing this plan be included in the budget for the year 1404 to resolve any conflicts with Article 75 of the Constitution.

Abstract Since the proposal to merge the ministries of "Roads and Transportation" and "Housing and Urban Development" in 2011, the separation of the Ministry of Roads and Urban Development has become one of the contentious topics in the fields of transportation, urban development, and city management in the country, sparking extensive discussions among experts, policymakers, and private sector stakeholders, with nearly all considering the merger to be unprofessional. Proponents of the separation argue that dividing the areas of "Roads and Transportation" and "Housing and Urban Development" can lead to more specialized management, greater focus on the specific challenges of each sector, improved performance, and reduced critical issues in each area. On the other hand, opponents of the separation express concerns about increased operational costs, pressure on the public budget, and potential negative consequences and current temporal constraints. They believe that the separation process itself could be time-consuming and fraught with execution challenges and even multiple negative repercussions that would adversely affect ongoing operations in the relevant fields. Considering that 13 years have passed since the merger, it is anticipated that reverting to the previous structure, which dates back decades and does not align with current conditions or the outlook for domestic and international changes, may not be logical or effective. Therefore, it is expected that through reorganization, concentration, and integration in management areas, additional benefits in productivity and focused management and command will be created to compensate for the inherent short-term consequences of structural changes in the administrative environment and human resources during the separation process.

Abstract After more than two decades of implementing scattered family medicine models in the country, there is still no comprehensive and adequate evaluation of its strengths and weaknesses, particularly regarding the expansion of the program nationwide. This study aims to identify the issues related to the pre-trial urban family medicine model in the provinces of Fars and Mazandaran, addressing the main issues in the following areas: a) Human resource management, including compensation systems, recruitment and hiring, training, performance evaluation, and service packages; b) Infrastructure and support, including execution structure and organization, information and communication technologies, and financing; and c) Public awareness and engagement. The existence of multiple issues at various levels has hindered the program's ability to achieve its health promotion goals. Based on the evaluation results, recommendations for policymakers are provided, including clearly defining the responsibilities between national and local agencies, utilizing media capacity for cultural promotion, creating incentive mechanisms for the participation of various stakeholders, establishing a performance-based compensation system, optimizing the financing system with a focus on sustainable financing and purchasing health rather than treatment, strengthening information and decision-making infrastructures, enhancing preventive discussions, and addressing current health needs in general medical education programs, as well as organizing competing markets.

Abstract According to changes in the internal regulations of the parliament, Articles (180) and (182), the submission of the budget bill to the parliament has become a two-stage process. In the first section of the Budget Bill for the year 1404, the provisions, macro figures, and assumptions underlying the budget calculations for the upcoming year were presented, and after passing through the review and approval stages in the Islamic Consultative Assembly, it was sent to the Guardian Council. The second section of the budget bill, which includes detailed tables, has now been submitted to the Islamic Consultative Assembly. One of the most significant changes made in the approval process of the first stage of the bill in the Islamic Consultative Assembly was the transfer of targeted subsidies to the budgets of state-owned companies and the exclusion of defense budget allocations from the ceiling of public resources and expenditures, maintaining their extrabudgetary nature. According to the submitted bill, the growth of public expenditures for the government in the upcoming year is projected at 93%, with an increase in current expenditures of 78%, capital expenditures of 50%, and financial acquisitions of 253%. A significant portion of the increase in current expenditures is related to miscellaneous credits, which have increased by 530% compared to last year's law. Payments for targeted subsidy losses, credits for equalization, end-of-service bonuses for retirees, credits for Clause "C" of Note (5), and payments for financial instrument profits are among the main items of miscellaneous credits that account for a large portion of these credits. Regarding the significant increase in financial acquisition credits, it can be attributed to the growth of government financial instrument repayment credits resulting from increased issuance of financial instruments in recent years, credits for settling government debts, liquidating government debts to banks, and increasing the capital of state banks.

Abstract This research aims to outline the status of the development and application of artificial intelligence technology in the world and Iran, considering the prominent and widely cited global indicators in the field of artificial intelligence. The results of the investigations show that the United States, China, and the United Kingdom rank among the top countries in most components, such as scientific production, the number of active companies, private sector investment, and job creation in this field. At the same time, the trend of awareness and understanding of the impacts of artificial intelligence application is gradually increasing among people in various societies worldwide, with the average number of individuals who believe the benefits of this technology outweigh its drawbacks being equal to those who think the opposite. According to various ranking indicators and evaluations of countries' scientific outputs, Iran ranks sixth in the world in some branches of artificial intelligence technology, such as neural networks. However, in terms of providing the necessary processing infrastructure, government investment, attracting private sector investment in artificial intelligence, and employing specialized forces, it does not hold a favorable position. To rapidly develop artificial intelligence in the country, advancing actions such as clearly defining the current status and planning for the future, providing the necessary technical infrastructure through cooperation between the private and public sectors, focusing on strengthening targeted demand-driven research in the country, securing funding and attracting investment for the development of artificial intelligence, and supporting startups in the short term to attract and retain specialists in this field is essential. Establishing legal infrastructure can ensure the implementation of these actions.

Abstract This report examines the tax figures in the tables of the second part of the budget bill for the year 1404. The report consists of four main sections: the first section covers the generalities of revenues, the next section details their components, followed by the lost revenues of the government, and finally, suggestions for reforming the tax system are discussed. The total tax revenues in the year 1404 are estimated to be 2,084 trillion tomans. Without import taxes, these revenues amount to 1,820 trillion tomans. Compared to the approved figure for the year 1403, this number has increased by 49%. In the new year, nominal economic growth, which includes inflation and real growth, is projected to be 35%. Therefore, the increase in revenues will exceed this growth. On the other hand, the share of tax revenues from total public resources is 42% and from current expenditures is 62%. The ratio of tax revenues to gross domestic product (5.8%) is higher than in the past five years but still lower than around the years 1395 (6.8%). Realizing taxes from expensive houses and vacant residential units requires special measures, especially in providing infrastructure. Additionally, in the year 1404, the total lost revenues of the government due to exemptions and tax waivers are estimated to be 2,025 trillion tomans. Ultimately, reforming tax exemptions, moving towards wealth tax, approving total income tax, and merging tax collection and insurance premium collection duties are the most important suggestions of the report.

Abstract Following the currency shocks and rising inflation in recent years, one of the government's tools to support household food baskets has been the electronic commodity voucher plan. This plan has aimed to convert cash subsidies into quasi-cash subsidies and facilitate households' access to essential goods, implemented from January 2023 to May 2024. Initial results indicate an increase in household participation in the three lowest income deciles, accompanied by an increase in incentive subsidies and a relative improvement in calorie consumption in the lower income deciles. However, challenges such as financial resource instability and some execution problems exist. Therefore, to improve the efficiency of the plan, it is suggested to ensure sustainable financial resources, uniformity and stability in execution methods, enhance information dissemination and education for households, collaborate with relevant agencies in implementation, create a supply chain for goods to direct subsidies to the source of production, and provide incentive subsidies to lower income deciles. Provided that existing issues in identifying lower income deciles are resolved, this plan can help improve the living conditions of low-income households and meet basic needs to enhance per capita calorie consumption.

Abstract The total budget of the Ministry of Sports and Youth, including untransferred miscellaneous budget lines in the budget bill for the year 1404, amounts to 250,315,600 million rials (equivalent to 25,031 billion tomans), reflecting a 63% increase compared to the budget law of 1403. The operational budget is 83,485,500 million rials (equivalent to 8,348 billion tomans, a 56% increase compared to the 1403 budget law), and the capital asset budget is 124,620,100 million rials (equivalent to 12,462 billion tomans, a 54% increase compared to the 1403 budget law). Of this amount, the total budget allocated to the State Company for the Development and Maintenance of Sports Facilities is over 153.2 billion tomans, which has increased by 4% compared to the 1403 budget law. Therefore, the total share of the country's sports budget from the cultural budget is about 19%, and from the government's general expenditures, it is 0.46%. In comparison to other countries such as China and Japan, this share constitutes 4% to 6% of their total budgets. It is worth noting that the total budget allocated to youth affairs is 12,645,176 million rials, which constitutes only 5.05% of the total budget of the Ministry of Sports and Youth. Additionally, about one-fifth of the budget specifically for youth is defined based on the first section of the 1404 budget law, which is contrary to the law and needs to be amended. In the budget bill for the year 1404, an allocation of 150 billion tomans is considered for the International Federation of Traditional Sports and Pahlavani Wrestling, which, alongside the budgets of other federations, can facilitate the introduction, expansion of activities, and participation in major sports events. Furthermore, the program "Support for Youth Employability" alone constitutes 53% of the budget allocated for youth affairs within the Ministry of Sports and Youth, while the ministry is not responsible for job creation in the country. On the other hand, the only agency responsible for youth affairs is the Ministry of Sports and Youth, but the budget for this area is very minimal. A review of the budget lines of the Ministry of Sports and Youth and their alignment with the provisions of the Seventh Development Plan also revealed that four budget lines in the 1404 budget bill overlap with the five provisions of the Ministry of Sports and Youth in Articles (73) and (78) of the Seventh Development Plan.

Abstract The financial performance of the government in the year 1402 faced challenges similar to previous years due to the failure to realize resources. As a result, the government was compelled to devise new revenue sources, primarily through the issuance of financial bonds beyond the ceiling and withdrawals from the National Development Fund, to cover not only unavoidable commitments but also part of the funding needed for construction projects. The underperformance of revenues related to oil and gas exports compared to forecasts, the failure to realize resources from the monetization and privatization of government assets, and the non-fulfillment of certain specific budget lines, such as vehicle import duties, were among the issues that complicated the implementation of the budget law in 1402. Consequently, the government had to increase the issuance of bonds by 70% and, with the permission of the Supreme Leader, withdraw 20 percentage points from the share of the National Development Fund from oil revenues. This report examines the details of the performance of the budget law for 1402 and the financial management of the government during this year, analyzing the management of resources and expenditures.

Abstract In the analysis of the Iranian judicial system, the issue of court costs is one of the most important topics that has drawn the attention of critics, especially as these costs have increased in recent years. For instance, the court costs for the initial stage in financial disputes have risen from 1.5% to 2% to 2.5% to 3.5% in the initial stage, and from 4.5% to 5.5% in the appeal and cassation stages. In cases with high claims, these costs can amount to several hundred million tomans. Given that this issue has been raised in annual budgets (for example, Table No. 16 of the 1404 budget bill), this document examines the shortcomings of the court cost system and specifically the issues related to the aforementioned table as presented on pages 326 and onward of the 1404 budget bill. Ultimately, suggestions for amending Table No. 16 of the mentioned bill will be provided. In summary, the increasing court costs have raised concerns regarding access to justice, particularly for individuals with limited financial means. The proposed amendments aim to address these issues by ensuring that court costs are fair and proportionate, thereby enhancing the overall efficiency and accessibility of the judicial system in Iran. The recommendations will focus on establishing a more equitable framework for determining court costs, potentially including a sliding scale based on the financial status of the litigants, and ensuring that the costs do not serve as a barrier to justice.

Abstract The examination of the Judiciary's budget is significant in terms of its alignment with general policies, particularly the overarching policies of the Seventh Development Plan, its compliance with the provisions of the Seventh Development Plan, and adherence to other laws and legal principles in the relevant tables, in order to achieve the objectives of this institution. The legal review of the budget bill for 1404 (Part Two) raises issues such as "incomplete realization of the approved budget of the Judiciary according to the Seventh Development Plan," "the growth rate of the budgets of the agencies under the Judiciary," "programs and evaluation metrics," and "the lack of a specific budget for promoting legal and judicial culture." What is particularly noteworthy in this report is the extent of the increase in the Judiciary's budget, which, according to the policies of the Seventh Development Plan and the law of the Seventh Development Plan, has not been realized as evidenced by the examination of the tables in Part Two of the 1404 budget bill.

Abstract The quarterly reports on investment security aim to draw the attention of public officials to this key factor in economic development (which has been overlooked in Iran's economic policymaking) and to foster discourse aimed at increasing investment security and ensuring the enforcement of property rights for economic actors in Iran, as well as improving the actual and tangible economic security and investment climate. This report utilizes officially published and accessible statistics, along with an assessment of 8,481 sample economic actors from all provinces of the country. The outcome of the research evaluates the investment security index in Iran for the summer of 1403 and calculates seven related indicators. Based on the calculations, the overall investment security index in Iran, derived from two sets of survey and statistical data, is measured at 5.81 out of 10 (with 10 being the worst case) for the summer of 1403. This is an increase from the index of 5.77 in the spring of 1403, while the index for the fall and winter of 1402 was assessed at 5.70 and 5.72, respectively. This indicates that investment security has been on a downward trend since the fall of 1402, and unfortunately, the investment security index in the summer of 1403 continues to move in an unfavorable direction, following three previous seasons.

Abstract The budget of the country's executive agencies is typically presented in Table 7 of the annual budgets and has constituted about three-quarters of the budget in previous years. However, due to the significant growth of other budget tables (miscellaneous lines and financial asset acquisitions), the share of this section of the budget has decreased to 58% in 1404. The budget for executive agencies has seen an approximate 41% increase compared to the budget law of 1403, reaching 3,102 trillion tomans. The Planning and Budget Organization has taken steps towards program-based budgeting in preparing the 1404 budget bill, distributing the budgets of executive agencies under programs defined by higher-level documents, and considering initial quantitative indicators for evaluating program realization. Although this section is still far from full implementation, the Parliament's attention to program budgets can help achieve better program-based budgeting. Regarding the growth of executive agencies' budgets, prioritization and growth based on the country's important programs must be considered. For instance, the growth of the general budgets of 62 lines exceeds 45%. This indicates that a significant number of agencies have experienced considerable growth beyond the unavoidable increases such as salaries and wages. In fact, budgets have been allocated that, unlike unavoidable expenditures, are subject to decision-making and planning. It does not seem that all these allocations align with priority programs, and this capacity could be utilized for essential expenditures such as compensatory policies and priority programs.

Abstract This report analyzes the resources and expenditures of targeted subsidies in the budget bill for the year 1404. The resources for targeted subsidies in this bill are estimated to exceed 1,000 trillion tomans, which include revenues from the domestic sale of petroleum products, natural gas, exports of petroleum products, and the sale of gas condensates to petrochemical companies. Additionally, a public budget subsidy of 200 trillion tomans is allocated to cover the budget deficit of the targeted subsidy program. On the expenditure side, targeted subsidies include cash subsidies and commodity vouchers, stipends for households covered by the Imam Khomeini Relief Foundation and the Welfare Organization, subsidies for bread and medicine, and costs associated with the import of petroleum products. Despite the government's efforts to make the estimates of resources and expenditures more realistic, there are still doubts regarding the realization of some revenues. In particular, revenues from the collection of debts owed by the National Gas Company and overdue claims from refineries are fraught with serious ambiguities. On the expenditure side, there is a significant underestimation regarding the costs of importing petroleum products and the investment costs of the subsidiaries of the Ministry of Oil, which exacerbates the failure to realize resources. It is anticipated that the budget deficit for targeted subsidies in 1404 will reach approximately 220 trillion tomans, which will likely be covered by the non-allocation of certain expenditure lines. It is recommended that to reduce the budget deficit, the resources and expenditures in the targeted subsidy table be made more realistic, and that expenditures strictly related to the targeted subsidy issue be included. Reforms in the pricing policies of energy carriers and the promotion of energy consumption optimization through the development of an energy consumption optimization market, by activating the two arms of the Organization for Energy Optimization and Strategic Management, and securing resources for the energy consumption optimization account should be undertaken. While implementing the obligations of the Seventh Development Plan is important, transferring its expenditures to targeted subsidies is ambiguous and should preferably be funded from the public budget.

Abstract The budget for the higher education sector in the budget bill for the year 1404 amounts to over 152 trillion tomans, reflecting a 62% increase compared to the budget law of 1403 (94 trillion tomans). The share of the higher education sector from the government's general expenditures is estimated to be about 2.82%. Based on calculations, the share of research and technology budgets from the gross domestic product is 0.26%. In the institutional sector, the total budget for the Ministry of Science, Research, and Technology and the universities and institutions affiliated with it in the 1404 budget bill is projected to be over 107 trillion tomans, which is a 38% increase compared to the budget law of 1403. The Ministry of Health has allocated approximately 61 trillion tomans for its educational and research programs, which constitutes about 10.73% of its total budget of 570 trillion tomans. Additionally, 10.3 trillion tomans and 2.6 trillion tomans have been allocated for the Agricultural Research, Education, and Promotion Organization and the Jihad University, respectively. A comparison of budget figures with the provisions of Chapter 20 of the Seventh Development Plan indicates a serious lack of attention from the government to the implementation of the Seventh Plan in this area. The failure to distribute university budgets based on the model outlined in Clause (a) of Article (96) and the significant gap between the 2% share of research and technology budgets (as per Table of Article (93)) and the allocated budgets for this subject are weaknesses in the budget bill. However, attention to the implementation of higher education planning and a focus on research programs aimed at addressing the needs and issues of the country are strengths of the bill. At the end of this report, suggestions are provided to support higher education, research, and technology.

Abstract The resources and expenditures of state-owned enterprises in the budget bill for the year 1404 have grown by approximately 70% compared to the budget law of 1403. It is noteworthy that if the budget of state-owned enterprises is examined at constant prices (excluding the effects of inflation), it becomes evident that the financial turnover of these companies has shown a general downward trend over a 13-year period up to 1403, but has increased in the 1404 budget bill. In the 1404 budget bill, the dividends from state-owned companies are set at 100 trillion tomans, reflecting an increase of over 66% compared to the budget law of 1403. A significant portion of the 40 trillion tomans increase in the profits of state-owned companies is attributed to the rise in profits from the Central Bank, which has increased from 14 trillion tomans in the budget law of 1403 to 40 trillion tomans in the 1404 budget bill. The general reasons for the 70% growth in the budgets of these companies include inflation (impacting the costs of raw materials and production inputs), the increase in exchange rates, and the rise in wages and salaries. However, there are also specific reasons for this growth, such as changes in the methods of calculating revenues and expenses, as well as alterations in the financial models of some state-owned enterprises. It is worth noting that large companies have generally experienced lower growth rates compared to the overall growth rate of 70%. In summary, while the budget for state-owned enterprises shows significant growth, it is essential to consider the underlying factors contributing to this increase, including inflationary pressures and changes in financial management practices. The report highlights the need for careful monitoring and evaluation of these enterprises to ensure that their financial performance aligns with national economic goals and contributes positively to the overall economy.

Abstract Deprivation alleviation programs have been continuously implemented over the past four decades, achieving significant progress in certain areas, such as infrastructure development and improvement of living conditions. However, these efforts have not been balanced or proportionate to the conditions of different regions, and some areas still face severe deprivation. The deprivation alleviation measures in the country are primarily of a developmental nature, with the government responsible for securing the necessary resources. Therefore, budget laws are considered the most important annual planning documents in this area. This report focuses on analyzing the deprivation alleviation budget in the 1404 budget bill, the current state of deprivation in the country, approved resources, provincial distribution of budgets, and existing challenges. In this bill, 165 trillion tomans have been allocated for deprivation alleviation, reflecting an approximately 80% increase compared to the budget law of 1403. However, past budget performance indicates that the allocation of these funds has typically been less than 50%. Additionally, the provincial distribution of budgets remains lacking in transparency and balance, and is not aligned with the actual deprivation conditions of various regions. According to the latest official list of deprived areas in the country (approved in 1388), 75% of the geographical area is identified as deprived, indicating that the provincial distribution of budgets is not based on such factual information. The requirement to use a multidimensional poverty index for distributing a small portion of deprivation alleviation resources is a strength of these budgets in the 1404 budget bill.

Abstract The operational budget allocated for the provinces in the budget bill for the year 1404 is equivalent to 67 trillion tomans, while the capital asset budget is equivalent to 204 trillion tomans. The capital asset budget for the provinces is sourced from five areas: Provincial capital credit acquisition budgets amounting to 46 trillion tomans. 3% of revenues from oil and gas exports for oil and gas-producing provinces (one-third) and less developed areas (two-thirds), totaling 36 trillion tomans. Budgets related to the law for balanced use of national resources, amounting to 3% of total public budget resources, totaling 110 trillion tomans. Budgets from 0.27% of value-added tax, amounting to 4.8 trillion tomans. Transferred budgets from the national level amounting to 7 trillion tomans. It is noteworthy that in addition to the above budgets, funds from national agencies designated as operational and capital asset budgets are also allocated to the provinces. However, since these are outside the authority of provincial officials and are under the control of ministries and national agencies, they are not addressed in this report.

Abstract This study examines the status of pension funds in the budget bill for the year 1404 (2025). The report provides an overview of higher-level documents such as the general policies of social security and the Seventh Development Plan, and analyzes the status of pension funds in terms of receiving allocations from the public budget. It further details the resources and expenditures of the five largest pension funds in the country: the Social Security Organization, the Country Pension Fund, the Armed Forces Social Security Organization, the Steel Workers Fund, and the Fund for Farmers, Villagers, and Nomads. Accordingly, the allocation for pension funds in the upcoming year is projected to be approximately 777 trillion tomans, reflecting a growth of over 71% compared to the previous year, which constitutes 17% of the public budget, underscoring the necessity for continued reforms in this area.

Abstract One of the methods for reintegrating convicts and reducing the consequences of remaining in foreign prisons is to facilitate the serving of their sentences in their home country. This allows individuals to benefit from opportunities such as visiting immediate family members, taking leave, and so forth. Countries that have convicts from the other party in their prisons can establish an agreement for the transfer of convicts, outlining the process for transferring these individuals, provided certain conditions are met, such as dual criminality, the remaining duration of the sentence, and the submission of a request. The resolution of the Judicial and Legal Commission of the Islamic Consultative Assembly regarding the "Treaty between the Islamic Republic of Iran and the Republic of Belarus on the Transfer of Convicts to Serve Their Sentences" is in this context. The Judicial and Legal Commission has added a clause to the single article to ensure compliance with the principles of Articles 77, 125, and 139 of the Constitution of the Islamic Republic of Iran in the implementation or amendment of this treaty, which has been approved. This treaty aims to facilitate the transfer of convicts between Iran and Belarus, allowing them to serve their sentences in their home country under specific conditions. This not only helps in the reintegration of convicts into society but also alleviates the burden on foreign prison systems. The inclusion of constitutional principles ensures that the treaty aligns with Iran's legal framework and protects the rights of the individuals involved. In conclusion, the treaty represents a significant step towards international cooperation in criminal justice, providing a mechanism for the humane treatment of convicts and promoting their rehabilitation. The expert opinion supports the treaty's provisions and emphasizes the importance of adhering to constitutional principles in its execution.

Abstract The law prohibiting the sale and transfer of land without residential use for housing purposes, approved on August 6, 2002, and its executive bylaw approved on May 27, 2004, contains restrictions regarding the transfer, division, partition, and change of use of land without residential use for housing purposes. There are differing opinions regarding the scope of these restrictions, particularly whether they extend to lands and properties located within rural areas. In this context, an interpretative bill has been drafted to clarify the scope of the aforementioned legal provisions, which was registered under number 53 and received on July 5, 2024. It appears that the legislator intended the prohibition and restrictions in the above law to apply to all lands without residential use and not limited to urban lands. Therefore, the proposed interpretative bill, which has been approved by the relevant commission, seems to exceed the interpretation limits and contradicts Article 73 of the Constitution.

Abstract Having an up-to-date and reliable picture of the developments in the country's gross domestic product can effectively improve policy-making and more accurately monitor the macroeconomy. Given the delays of statistical authorities in this area and the repeated requests from members of the Islamic Consultative Assembly to address this shortcoming and provide a more timely picture of economic growth, the Research Center of the Parliament has attempted to establish a computational infrastructure to estimate and present the country's economic growth on a monthly basis as quickly as possible. According to the latest statistics from the Central Bank, in the summer of 2024, the country's gross domestic product grew by 2.7% and 2.3% compared to the same season of the previous year, with and without oil, respectively. Based on the Research Center's calculations, the economic growth for December 2024 is estimated to be 3.1% compared to the same month of the previous year, and the growth without oil is also estimated at 3%. The results of the center's estimates indicate that in December 2024, compared to the same month of the previous year, the value added in the "Agriculture" sector grew by 3%, the "Crude Oil and Natural Gas" sector by 3.3%, the "Industries and Mines" group by 1.1%, and the "Services" group by 3.9%.

Abstract In the summer of 2024, the inventory index of the industry was 121.8, which represents a 7.7% decrease compared to the same season of the previous year. Additionally, in this season, the ratio of inventory to sales in the industry was 0.31. Among the industries, the inventory index for the base metals industry decreased by 1.7%, the coke and refining industry decreased by 59.8%, the chemical products industry decreased by 25.8%, and the automotive industry increased by 11%. In the summer of 2024, the inventory index for mining was 124.2, which shows a 7% increase compared to the same season of the previous year. The ratio of inventory to sales in mining during this season was 0.82.

Abstract In the "List of Invalid Laws and Regulations in the Field of Agriculture and Natural Resources" proposal, the invalidity of 1,191 provisions from 144 proposed laws is noted. According to the one-round report of the Agriculture, Water, Natural Resources, and Environment Commission dated October 2, 2024, after reviewing the documents and reasons presented in the proposed bill, the invalidity of 883 provisions from 107 proposed laws has been accepted by the specialized commission, while the invalidity of 308 provisions from 37 proposed laws has not been accepted and has been removed from the list of invalid provisions and laws. Nevertheless, there are still provisions in the proposed bill for which the Research Center of the Parliament believes the reasons and documents provided for their invalidation lack sufficient credibility and validity, and declaring them invalid may create legal gaps in some matters. Therefore, it is recommended that these provisions, numbering 48, be referred back to the specialized commission for further review. It is important to emphasize that according to the principles and guidelines for the codification of laws and regulations, the acceptance and approval of the invalidity of a provision is justified only when there are solid and sufficient reasons and documents for its invalidation, which have been articulated in the proposed bill. In such cases, to prevent the infringement of the rights of the people and the government and to avoid disruption in the implementation of laws, it is preferable to explicitly repeal the relevant provisions and laws through legislation. This structured approach ensures that any changes to the legal framework are made with careful consideration and adequate justification, thereby maintaining legal integrity and protecting the rights of all stakeholders involved.

Abstract Countries that have extensive relations with each other typically enhance their level of cooperation through the conclusion of various agreements, such as economic, cultural, and others. One notable type of agreement in this context is bilateral legal cooperation treaties, which can be divided into several categories, including treaties on the extradition of convicts, the transfer of convicts, and legal and judicial cooperation mechanisms such as training human resources. In this regard, the Islamic Republic of Iran and the Republic of Tajikistan are seeking to establish a framework for mutual legal assistance in criminal matters through the drafting of a legal assistance agreement. The Judicial and Legal Commission of the Islamic Consultative Assembly has added a clause to the single article to ensure compliance with Articles 77, 125, and 139 of the Constitution in the implementation or amendment of the agreement, which has been approved.

Abstract Countries that have extensive relations with each other typically enhance their level of cooperation through the conclusion of various agreements, such as economic, cultural, and others. One notable type of agreement in this context is bilateral legal cooperation treaties, which can be divided into several categories, including treaties on the extradition of convicts, the transfer of convicts, and legal and judicial cooperation mechanisms such as training human resources. In this regard, the Islamic Republic of Iran and the Socialist Republic of Vietnam are seeking to establish a framework for mutual legal assistance in criminal matters through the drafting of a legal assistance agreement. The Judicial and Legal Commission of the Islamic Consultative Assembly has added a clause to the single article to ensure compliance with Articles 77, 125, and 139 of the Constitution in the implementation or amendment of the agreement, which has been approved.

Abstract The review of the budget bill for the year 2025 indicates that the total budget for the Ministry of Cultural Heritage, Tourism, and Handicrafts in this bill is estimated at approximately 54,545,600 million rials (equivalent to 75.4 trillion tomans). This amount represents an increase of over 35% compared to the budget of the year 2024, which was approximately 79,795,990 million rials (equivalent to 17.9 trillion tomans). It is noteworthy that of this total budget, about 53% is allocated to capital asset expenditures amounting to 40,580,500 million rials (equivalent to 4.058 trillion tomans), and 47% is allocated to current expenditures amounting to 35,647,500 million rials (equivalent to 3.564 trillion tomans). The budget lines for miscellaneous items in the 2025 bill have reached 2,517 million rials (251 billion tomans), which is a 46% increase compared to the previous year. This increase is primarily due to the growth of fees collected from foreign tourists. Additionally, the transferred miscellaneous budgets in the 2025 bill have increased by 954% to 11,937 million rials (1.937 trillion tomans), which is more than ten times that of 2024. Furthermore, in Table No. (12) of this bill, titled "Program for Synergy and Enhancement of Cultural Activities and Productions" from 1% of the expenses of state-owned companies as per Clause (t) of Note (8), 700 billion tomans have been allocated for programs related to the Seventh Development Plan, with 43% designated for tourism, 36% for cultural heritage, and 21% for handicrafts. To increase the revenue of the Ministry of Cultural Heritage, Tourism, and Handicrafts, it is suggested that necessary legal measures be taken regarding revenues from permits, fines, and the rental of properties and lands. This can be achieved by adjusting the fines based on the inflation rate announced by the Central Bank and facilitating the leasing of properties and lands owned by this ministry. Additionally, it is suggested that the funding for capital asset expenditures, in the absence of cash provision, be secured through financial instruments and treasury bonds. This approach aims to ensure that the Ministry of Cultural Heritage, Tourism, and Handicrafts can effectively manage its resources and enhance its operational capabilities. By implementing these recommendations, the ministry can better support cultural initiatives, promote tourism, and develop handicraft industries, ultimately contributing to the economic growth and cultural richness of the country. In summary, the proposed budget reflects a significant increase in funding for the Ministry, which is essential for advancing its objectives and fulfilling its responsibilities in preserving cultural heritage, promoting tourism, and supporting handicrafts. The recommendations provided aim to optimize revenue generation and ensure that the ministry can achieve its goals efficiently and effectively.

Abstract The concentration of various budgeting actions—such as formulation, coordination, monitoring, allocation, evaluation, and impact assessment—along with the planning responsibilities for the country within the Organization of Planning and Budgeting has led to unmet expectations from this developmental institution. The involvement of this organization in the budget allocation mechanism has caused it to lose focus on its primary function, which is planning for the country's development. Therefore, a proposal has been made to separate the responsibilities for managing the current (operational) budget and the capital budget between the Organization of Planning and Budgeting and the General Treasury of the country, which is discussed in various dimensions in this report. In this proposal, the preparation, formulation, and execution of budget bills are divided into two categories, with two independent entities responsible for budgeting matters; issues related to development and capital will be under the purview of the Organization of Planning, while current resources and expenditures will fall under the responsibilities and authorities of the Ministry of Economy. Given the technical and practical considerations of this idea, the proposal is not deemed favorable, and an alternative proposal is suggested. According to this alternative, the Organization of Planning and Budgeting will continue to be responsible for formulating the country's development programs and the annual budget document based on program budgeting principles. However, after the budget is approved by the Parliament and the budget law is finalized and communicated by the esteemed President, the General Treasury will be responsible for executing the current budget (revenues, expenditures, transfers, and acquisition of financial assets). The allocation mechanism will be limited based on explicit regulations, with minimal deviation from the Parliament's resolution permitted.

Abstract In recent years, the concept of "digital agriculture" has emerged, given the high potential of information and communication technology to create significant transformations in agricultural practices and assist in sustainable agricultural development. In this context, several countries have sought to consciously plan to benefit from the related advantages and avoid potential negative impacts. However, the agricultural sector in Iran, which faces numerous challenges, including production planning and optimal use of resources and production factors, lacks a national strategy that includes a strategic document and action plan for utilizing the high capabilities of digital agriculture to address fundamental problems. As a result, a policy and legislative environment that empowers various actors, especially knowledge-based companies in this sector, has not been established. This report elaborates on the key components of a national digital agriculture strategy based on guidelines developed by the Food and Agriculture Organization (FAO) and the International Telecommunication Union (ITU). Key components of the national digital agriculture strategy include setting strategic goals, engaging stakeholders, identifying all activities and outputs, and designing a monitoring and evaluation framework, alongside open data policy and adapting innovations and technologies based on the conditions of smallholder farmers. The successful formulation and realization of this document require oversight from the Islamic Consultative Assembly and continuous participation from relevant institutions, including the Ministry of Communications and Information Technology, the National Cyberspace Center, the Ministry of Science, Research and Technology, the Ministry of Economic Affairs and Finance, the Vice Presidency for Science, Technology, and Knowledge-Based Economy, as well as farmers and knowledge-based companies in collaboration with the Ministry of Jihad Agriculture, which serves as the main axis of digital agriculture governance.

Abstract The second part of the budget bill for the year 2025, similar to the previous year, has been submitted with detailed budget tables following changes in the internal regulations of the Islamic Consultative Assembly. In this section, the total budget for the Ministry of Culture and Islamic Guidance, along with all its affiliated organizations, amounts to 137,554,483 million rials (approximately 13 trillion tomans), reflecting a growth of about 44% compared to the budget for the year 2024, making it the highest allocation. The Islamic Propagation Organization has a budget of 51,915,596 million rials (approximately 5 trillion tomans), with a 23% increase compared to the budget for 2024, and the Secretariat of the Supreme Cultural Revolution Council has a budget of 9,583,062 million rials (approximately 900 billion tomans), with a 26% increase compared to 2024, ranking next. The total budget for the culture and arts sector in the 2025 budget bill is estimated at 216,320,000 million rials (approximately 21.6 trillion tomans), which shows an increase of about 24% compared to the budget of 173,520,364 million rials (approximately 17.3 trillion tomans) in the 2024 budget. Considering the total public budget resources of the government, estimated at 53,844,550,000 million rials (approximately 5,400 trillion tomans), the share of the culture and arts sector in the 2025 budget bill is about 0.4% of the total public budget resources. Additionally, the total budget for ten areas amounts to 31,024,617,954 million rials (approximately 3,100 trillion tomans), of which 926,918,360 million rials (approximately 92.6 trillion tomans), or nearly 3%, is allocated to recreational, cultural, and religious affairs. In the 2025 budget bill, the most significant impact of the Seventh Development Plan can be observed in Table 12, where efforts have been made to align the table rows with the provisions of the Seventh Plan. However, an examination of the executive sub-programs under the eight programs indicates that the "Provincial Cut of the National Cultural Engineering Map" from Executive Program 1 lacks a direct and explicit connection to the Seventh Development Plan. The ambiguity surrounding some rows of Executive Program 1, such as support for the popularization of culture, studying the infrastructure of cultural climates in the country, revolutionary reconstruction of the cultural structure of the country, and the provincial cut of the national cultural engineering map, which have received significant funding compared to other rows, warrants further consideration.

Abstract Marine ecosystems are severely threatened by pollution resulting from human activities. Recently, an increasing number of emerging pollutants, such as nanoplastics and microplastics, have reached the pristine environments of the Arctic and Antarctic. For years, oceans have been viewed as dumping grounds for industrial waste, chemicals (including chemical weapons), sewage, refuse, and other land-based production waste. Due to growing concerns about the environmental impacts of human activities on the marine environment, including the indiscriminate disposal of waste in oceans from 1950 to 1970, the "London Convention" was adopted in 1972 to prevent marine pollution from dumping waste and other materials. The London Convention addresses the intentional disposal of ships, aircraft, platforms, and other man-made structures or their waste at sea. This convention obligates the contracting parties to issue permits for the disposal of waste and other materials at sea and generally prohibits the dumping of certain hazardous materials. In 1996, the contracting parties to the London Convention held negotiations to update and ultimately replace the London Convention, resulting in the adoption of the "London Protocol," which came into force for all members in 2006. According to Article 4 of this protocol, member countries must prevent the disposal of any waste except for the following: 1. Materials resulting from dredging, 2. Sewage sludge, 3. Fish waste or materials resulting from industrial fish processing, 4. Vessels and platforms or other man-made structures at sea, 5. Inert geological materials, 6. Naturally occurring organic materials, 7. Large items primarily consisting of iron, steel, concrete, and similar non-harmful materials, where concerns are limited to physical effects and confined to their surroundings, in places such as small islands and isolated communities that have no practical access to disposal options other than at sea, and 8. Carbon dioxide streams from CO2 capture processes (as listed in Appendix 1 of this protocol). The Islamic Republic of Iran, in order to protect the marine environment, promote sustainable use, and preserve marine resources, as well as to manage human activities to continue permissible uses of the sea and meet the needs of current and future generations (through international cooperation aimed at preventing, reducing, and eliminating marine pollution from the disposal of waste and other materials), acceded to this protocol in November 1993, making its provisions mandatory for implementation within the country. This commitment underscores Iran's dedication to addressing marine pollution and ensuring the sustainable management of its marine resources. The proposed amendments to the appendices of the protocol aim to enhance the effectiveness of the existing framework and address emerging challenges related to marine pollution. By aligning national policies with international standards, Iran seeks to strengthen its role in global efforts to combat marine pollution and protect marine ecosystems for future generations. In conclusion, the proposed amendments are essential for reinforcing the legal framework governing marine pollution and ensuring that Iran continues to play an active role in international environmental protection efforts. The implementation of these amendments will require collaboration among various governmental and non-governmental stakeholders to ensure compliance and effective management of marine resources.

Abstract The aim of this report is to examine the status of the budget allocations for the industry sector under the Ministry of Industry, Mine, and Trade and its affiliated organizations in the budget bill for the year 2025. The budget allocations related to the industry sector in the 2025 budget bill differ from previous years due to the anticipated allocations from the resources of the Targeted Subsidy Law, as outlined in Table 14 of the bill for the implementation of the provisions of the Seventh Development Plan. The results of this report indicate that the budget allocations for the Ministry of Industry, Mine, and Trade and its subordinate organizations, excluding miscellaneous allocations in Tables 8 and 9 and the allocations in Table 14 regarding the implementation of the provisions of the Seventh Development Plan, have increased by approximately 45.8% compared to the budget for 2024. Additionally, it is estimated that about 23% of the allocations under Article 8 of the Targeted Subsidy Law are designated for the industry sector and the ministry responsible for it. In total, the budget for the Ministry of Industry, Mine, and Trade and its affiliated organizations in the 2025 budget bill is projected to be around 434 trillion rials, reflecting a growth of approximately 148% compared to 2024. Strengths of the second part of the 2025 budget bill related to the industry sector include its program-oriented nature, support for the non-governmental sector through the strengthening of funds under the Ministry of Industry, Mine, and Trade, attention to the development of industrial clusters, completion of the value chain, and increased technical and financial assistance to encourage export-oriented production and support for driving projects, especially in the field of microelectronics. Weaknesses of the bill include a lack of transparency in resource allocation for implementing Article 25 of the Law on Continuous Improvement of the Business Environment to compensate for damages to production units caused by energy imbalance issues, inappropriate distribution of allocations in capital asset acquisition projects of the Small Industries and Industrial Parks Organization, particularly regarding infrastructure projects and support for production units through technical and financial assistance related to this organization, a reduction in the budget for the Organization for the Development and Modernization of Industries of Iran—participation in investment projects prioritized for underprivileged areas from the income generated from divestitures, and the forecasting of resources for implementing the provisions of the Seventh Development Plan from the resources of the Targeted Subsidy Law, considering the instability of these resources.

Abstract This report examines the budget allocations related to research, technology development, and knowledge-based activities under the programmatic and institutional budget lines in the second part of the budget bill for the year 2025, comparing them with the budget laws of previous years and their performance. The findings indicate that the tracking of allocations in the 2025 budget bill is more effective than in the budget laws of 2024 and 2023, providing a clearer picture of the status of research and technology development budgets and their alignment with the relevant provisions in the Seventh Development Plan. The total budget for research, technology development, and knowledge-based activities in the 2025 bill has seen an 80% increase compared to the 2024 budget law. However, the research and development intensity index has reached 0.49%, and achieving the target of 2% for this index by 2027 appears challenging, considering the allocations in annual budgets. Provisions of the Seventh Development Plan, including a minimum allocation of 15% of university budgets for research and technology, increasing the capital of the Innovation and Prosperity Fund, and developing driving technologies such as artificial intelligence, have been addressed in the 2025 budget bill, with resources allocated for them; however, it seems that the budget allocated for the development of artificial intelligence and the implementation of related programs in the country may not be sufficient. Nonetheless, the revenue sources from the Knowledge-Based Production Leap Law, including customs duties, export duties on raw and semi-processed materials, and taxes on the performance of exporting companies, along with penalties for not securing an annual 1% incremental renewable energy from high-consumption industries, face challenges in terms of forecasting, notification, and allocation, for which recommendations have been provided.

Abstract According to the internal regulations of the Islamic Consultative Assembly, the budget bill is presented to the Assembly in two sections: budgetary provisions and budget tables. Following the approval and notification of the first section of the budget law (including the provisions of the single article) in February 2025, the second section of the budget bill (including macro budget tables) has been submitted to the Islamic Consultative Assembly for review and approval. Based on the review of the credits for the electricity and nuclear energy sector in the second section of the budget bill, some of the main strengths of this section include the forecast of legal credits related to the development of renewable energy, the authorization for the issuance of Islamic financial securities to settle the government's debts to the electricity industry, and the allocation of part of the credits for specific projects authorized to deliver oil to nuclear energy projects. Conversely, issues such as the lack of sufficient credits for the implementation of Article (10) of the Law on Removing Barriers to the Development of the Electricity Industry and ambiguities in some revenue sources related to the electricity industry can also be mentioned as the main weaknesses of the second section of the budget bill. In this report, after a brief review of the second section of the budget bill in the field of electricity and nuclear energy, suggestions for amending this section are presented.

Abstract Athletes have always played a role as flag bearers and defenders of the dignity and unity of the Islamic Revolution, and the legislator has always sought to support these athletes by removing obstacles and reducing their concerns. In this context, on March 4, 1998, the Hero Soldier Law was approved in the form of a single article with four notes in the Islamic Consultative Assembly, and eventually, the amended bill was registered as number 139 and presented in the meeting dated September 24, 2024, in the Social Commission, where it received the commission's approval. The approval of the Social Commission of the Islamic Consultative Assembly regarding the bill for the amendment of Note 5 added to the single article of the Hero Soldier Law led to the amendment of Notes 4 and 5 and the addition of a new note to the bill. The amendment of Notes 4 and 5 has expanded the scope of job facilitation and exemption from military service for medal-winning athletes in major sports events and medalists of the Deaf Olympics. Regarding the added note, the aim is to support athletes who have missed out on medals due to humanitarian activities against racial discrimination in sports, and it is necessary for them to be included in this law with the introduction of the Minister of Sports and Youth and the approval of the General Staff of the Armed Forces. Given the approval of the generalities of the bill, it is suggested that athletes who have been deprived of medals in the process of combating racism and preserving human values also be included in this law, and an executive regulation regarding this should be approved.

Abstract According to the internal regulations of the Islamic Consultative Assembly, the budget bill is presented to the Assembly in two sections: budgetary provisions and budget tables. Following the approval and notification of the first section of the budget law (including the provisions of the single article) in February 2025, the second section of the budget bill (including macro budget tables) has been submitted to the Islamic Consultative Assembly for review and approval. This report evaluates and analyzes the credits in the field of the Industries and Mines Commission in the budget bill for the year 2025. The main topics addressed in the budget bill review process within the Industries and Mines Commission include industry, mining and mineral industries, knowledge-based technology, and information and communication technology.

Abstract The budget bill for the year 2025, as the second budget law based on the Seventh Development Plan, allocates approximately 35.9 trillion tomans from the general budget for media organizations, which represents an increase of about 43% compared to last year, when this figure was 24.8 trillion tomans. The share of media organizations' credits from the government's general expenditures is about 0.7%, and its share from the cultural sector is about 27%. The predicted credits for these organizations are as follows: Approximately 35,000 billion tomans for the Islamic Republic of Iran Broadcasting (IRIB), Approximately 465 billion tomans for the Islamic Republic News Agency (IRNA), Approximately 119 billion tomans for the Students' News Agency of Iran (ISNA), Approximately 26 billion tomans for the Supervisory Council of IRIB, Approximately 30 billion tomans for the International Quran News Agency (IQNA), Approximately 24 billion tomans for the House of Parliament News Agency. It is noteworthy that in this bill, an amount of 8 trillion tomans is estimated as revenue for IRIB, which, when added, brings the total credits to about 43 trillion tomans. Additionally, an amount of 83 billion tomans is predicted as revenue for IRNA, which, when included, results in a total credit of about 549 billion tomans. The findings of this report indicate that, considering the estimated share of media programs in Table (12) of the second section of the bill, there is necessary compliance with the first section of the bill; however, the required financing to fulfill the one-year obligations of IRIB in Clause "A" of Article (77) of the Seventh Development Plan has not been provided.

Abstract In the budget bill for the year 2025, the total credits for capital asset acquisitions in the government's public expenditures amount to 600 trillion tomans, distributed as follows: 388 trillion tomans for national executive agency projects (Appendix 1), 94 trillion tomans for local executive agency credits in provinces, and 117 trillion tomans for miscellaneous credits. The developmental credits of national executive agencies are presented in the form of 2,123 projects in Appendix (1) of the budget bill for the year 2025. Among these, 410 ongoing projects related to repairs, procurement, and equipping machinery and facilities have a total credit of approximately 37.7 trillion tomans, while 1,713 non-ongoing (project-based) projects have a total credit of approximately 294.3 trillion tomans. This report provides details regarding these projects, compares them with the budget law for the year 2024, and includes additional notes on the government's developmental projects. Regarding the age of governmental developmental projects in the country, it can be stated that the average age of the projects listed in Appendix (1) is over 17 years. If we divide the total required credit for completing the projects (equivalent to 4,600 trillion tomans) by their current budget (350 trillion tomans), we will arrive at a figure of over 13 years for project completion. Given the intense competition between current expenditures and developmental credits for attracting public resources, attention to mechanisms for effectively managing developmental projects is of special importance. Establishing a process for screening projects aligned with strategic goals and planning to expedite the advancement of these projects can not only create productive economic infrastructure but also strengthen public trust in the government's efficiency, prevent waste and extravagance, and ensure greater compliance with the economic system regulations of the Islamic Republic as outlined in Article 43 of the Constitution.

Abstract The draft amendment to the Law on Parliamentary Oversight of Representatives' Conduct, registered as number 89, was approved during the twelfth term of the Islamic Consultative Assembly. In order to address the objections raised by the Guardian Council and the High Supervisory Board for the Proper Implementation of General Policies of the System, the Internal Regulations Commission of the Assembly approved amendments, part of which was again deemed inconsistent with Islamic law and the Constitution in the meeting dated December 24, 2024, by the Guardian Council. This report explains the Guardian Council's opinion and provides corrective solutions.

Abstract According to the internal regulations of the Islamic Consultative Assembly, the budget bill is presented to the Assembly in two sections: budgetary provisions and budget tables. Following the approval and notification of the first section of the budget law (including the provisions of the single article) in February 2025, the second section of the budget bill (including macro budget tables) has been submitted to the Islamic Consultative Assembly for review and approval. The review indicates that the figures related to the government's share and the oil-rich, gas-rich, and deprived regions from crude oil, gas condensates, and net natural gas exports have been included in the tables in accordance with the provisions of the first section of the budget; however, the share of the energy consumption optimization account under Table 14, which pertains to the resources and expenditures of targeted subsidies that itself has a significant deficit, has been included. The lack of transparency in the tables regarding oil revenues, expenses of the National Iranian Oil Company, resources of the energy consumption optimization account, and the oil and gas investment account are other issues that, despite the existence of a legal provision in the first section of the budget, have not been adhered to. Among the main strengths of the second section of the bill in the electricity and nuclear energy sector, one can mention the forecast of legal credits related to the development of renewable energy, the authorization for the issuance of Islamic financial securities to settle the government's debts to the electricity industry, and the allocation of part of the credits for specific projects authorized to deliver oil to nuclear energy projects. Conversely, issues such as insufficient attention to the necessary credits for implementing Article (10) of the Law on Removing Barriers to the Development of the Electricity Industry and ambiguities in some revenue sources related to the electricity industry can also be mentioned as the main weaknesses of the second section of the budget bill. This report presents suggestions for amending the second section of the budget bill in the energy sector.

Abstract Based on global trends and the emphasis of the general policies of the system on issues related to knowledge-based development and subsequently achieving knowledge-based urban development, the topic of supporting knowledge-based activities and identifying and addressing related obstacles and challenges has gained significant importance. The development of knowledge-based cities is a vision that places knowledge-based assets and capabilities at the forefront of economic activities and views knowledge as a vital resource for securing the knowledge-based economy of the city. The flourishing, growth, and development of knowledge-based initiatives can only be realized if the economic, social, cultural, political, and legal frameworks in a country as a whole and in a city specifically provide the necessary foundations for achieving the components and indicators required for knowledge-based development. In this regard, in Iran, related plans and actions have not sufficiently benefited from a dynamic knowledge-based urban development approach, and thus have not had a profound and comprehensive impact on creating sustainable growth and development in target areas. Therefore, the transformations and trends of knowledge-based urban development can be examined at both micro and macro levels, as well as based on existing laws and regulations. Thus, this report seeks to find solutions and strategies for this matter, emphasizing global experiences and lessons learned while identifying weaknesses in current actions and planning. The findings of this report indicate that the operationalization of policies and the achievement of planned objectives in target areas, similar to successful countries in this field, require managerial and executive arms at various levels of governance and management.

Abstract The public opinion survey was conducted by the National Opinion Polling Center in December 2024. The statistical population of this project included all individuals aged 18 and older across the country. A total of 1,100 questionnaires were collected through telephone interviews from this population. The aim of this survey was to assess public views and usage of government electronic and internet services. The key opinions of all respondents are summarized as follows: Use of Non-Face-to-Face and Internet Government Services 42.1% of people usually handle their administrative tasks by "visiting offices in person," 30.1% use the "internet," and 17.1% go to "electronic service offices." Notably, 10.2% of people ask others to perform such tasks for them. 48% of people stated that they have the necessary skills to perform administrative tasks online to a "large or very large" extent, while 38.9% have "some" skills. Additionally, 11.8% reported having "no" ability to perform these tasks online. According to 11.3% of people, performing administrative tasks online is not complicated at all. Conversely, 44.8% consider it "somewhat" complicated, and 40.6% describe it as "complicated or very complicated." 63.8% of people believe that the government's information dissemination about the internet services it offers is "low or very low."

Abstract The registration of cultural-historical heritage in the country is considered one of the main strategies for the legal protection and support of these assets. However, with the expansion of the concept of cultural heritage and the increasing number of assets, along with limited resources for the protection and management of valuable cultural-historical assets, many countries have adopted new policies in the process of registering their heritage. These policies are generally accompanied by the classification of assets to facilitate protection and management processes and allocate limited resources appropriately. Many countries have classified and valued their heritage according to their political structures and current management approaches. The type of classification varies across different countries and includes various policies, making classification a tool for their broader strategies. Therefore, classification in these countries is subject to three components: protection, management, and utilization of the assets. Additionally, since classification policies differ based on each country's perspective on cultural heritage, various forms of classification, including thematic, positional, and grading classifications, have emerged. These forms have arisen in accordance with protective policies in each country and are also a function of their political and administrative structures, serving as tools for protection. In Iran, however, despite a long history of registration and the existence of various lists, there is no specific classification policy, and grading approaches have not yielded significant results.

Abstract Data and information play a key role in the development of countries and in creating competitive advantages for them. Inability to manage data is akin to inability to manage capital, resulting in resource waste and lost opportunities. One of the important actions in data management in the country is organizing the data lifecycle, from data creation or acquisition to usage and ultimately destruction or archiving. This process is known in the literature as the data value chain. The data value chain provides a framework for creating data governance policies, ensuring data quality, and maintaining data security and privacy, which are crucial for preserving trust and compliance. Given the necessity of addressing the data value chain in Iran to establish a foundation for organizing data flow in the country, this research aims to examine the data value chain in six countries: Canada, Australia, Singapore, Mexico, the UK, and New Zealand. By identifying the standards and laws governing these countries, it provides a mechanism for comparing the data ecosystem in Iran with those countries and presents a framework for organizing data flow in the country.