Reports

Abstract Financing and investment are key economic issues actively addressed by legislators. Expert assessments indicate no serious legal gaps exist in financing and investment; rather, the main challenges lie in implementation. Furthermore, liquidity alone does not guarantee financing; essential infrastructure, such as investment tools and risk transfer mechanisms, must be provided. Following the enactment of the “Law on Financing Production and Infrastructure” by the 11th Parliament, the 12th Parliament introduced a reform bill (Registration No. 315). The Special Commission approved 29 articles: 11 amend the 2023 law, and 18 are new additions covering economic structures, corporate finance, and enterprise restructuring. The bill specifically supports the oil, gas, and electricity industries to address current imbalances. Despite notable achievements, about half of the articles require amendment due to conflicts with Article 75 of the Constitution and the provisions of the 7th Progress Development Plan. If these amendments are made, the approval of the bill’s generalities is recommended.

Abstract The “Law on the Use of Weapons by Armed Forces Personnel in Necessary Cases,” enacted in 1994, is a vital tool for balancing public security with citizen rights. Over time, evolving social dynamics and new security/terrorist threats have made revising and updating this law an unavoidable necessity. This report reviews the parliamentary commission’s resolution, offering amendment suggestions such as: precisely defining the scope of authorized personnel, adding new permitted scenarios for weapon use (e.g., hostage-taking, acid attacks, prison riots), updating rules of engagement (e.g., shooting vehicle tires to stop cars), and establishing oversight mechanisms (e.g., body cameras and periodic reports to Parliament). The resolution also innovates by supporting personnel in judicial processes and creating expert advisory boards for judicial authorities. However, some current amendments may create ambiguities during implementation and require revision to maximize the law’s effectiveness.

Abstract  Drug addiction is the most pervasive and high-priority social harm in Iran, prompting significant post-revolution efforts in control and reduction. Within this context, the legalization of poppy cultivation is periodically proposed under two scenarios: managing drug supply/demand, and supplying pharmaceutical raw materials. Findings indicate that legalizing cultivation to manage drug consumption would have such massive negative consequences—given the historical context—that experts refer to it as a disruptive “revolution.” Regarding the second scenario (pharmaceutical supply), the urgency is heavily exaggerated. Iran’s annual need for opiate-based medications requires approximately 500 tons of opium, which can still be met through drug seizures, despite rising cultivation in Afghanistan. Furthermore, if absolutely necessary, importing the required volume of opium could serve as a viable alternative scenario.

Abstract  Promoting equity in government salary and benefit increases through annual budget laws is a highly accessible short-term policy for reforming the national payment system. This report evaluates the stability of “adjustment differences” in the salary warrants of covered employees. Maintaining the adjustment difference outlined in Article (78) of the Civil Service Management Law is discouraged due to unjust discrimination against non-covered employees in similar conditions, its negligible impact on overall compensation, and its direct conflict with Article (78) itself. Similarly, paying adjustment differences derived from previous budgets (2018 and 2019) is deemed unfair due to discriminatory effects across different executive agencies. The report recommends removing these adjustment differences from employee warrants starting in early 2026 (1405) and reallocating the freed resources to increase the score of the salary restoration component.

Abstract  The expansion of electronic platforms facilitates the use of gamification and serious games to enhance public education on legislation and governance. Mobile games, due to their intimate connection with users, offer high appeal and efficiency for policymakers seeking to realize public participation goals. Utilizing System Dynamics methodology, this study models key factors in promoting serious games, including initial investment, advertising message appeal, contact rates, user age, referral links/rewards, and the role of influencers. Results indicate that legislative support for these games can significantly boost their development and effectiveness in fostering political learning and engagement. The report concludes with policy recommendations covering infrastructure, investment strategies, messaging appeal, source credibility, and referral systems to aid decision-makers in this novel area.

Abstract

Abstract Following the amendment of Article (182) of the Parliament’s Internal Regulations, which banned the inclusion of non-budgetary provisions in annual budgets, a double-urgency bill was introduced to consolidate scattered budget provisions into predictable, permanent financial laws. Reviewed by the Program and Budget Commission under a new title, this bill aims to stabilize core budgeting rules. A pivotal section is Article 1, which mandates the government to present a “Budget Requirements Table” alongside the budget bill. This table must clearly outline key fiscal metrics—such as income tax exemptions, tax brackets, preferential currency ceilings, government bond emission limits, and salary increase coefficients for employees and pensioners. This ensures transparent budgeting without extraneous provisions, allowing Parliament to review and approve each fundamental economic component systematically.

Abstract  Designing an optimal national electricity generation mix requires integrating strategic, economic, technical, environmental, and energy security factors. This report focuses strictly on the economic dimension using the Levelized Cost of Energy (LCOE) to compare feasible generation technologies in Iran (solar, wind, gas, combined cycle, nuclear, and coal, excluding hydroelectric due to development constraints). Findings reveal that renewable energy plants (solar and wind) boast the lowest generation costs. Conversely, assuming export prices for fuel, thermal power plants (gas and combined cycle) incur the highest generation costs. Nuclear and coal-fired plants fall into the mid-range. The report concludes with targeted recommendations for improving power sector economics and diversifying the country’s electricity generation portfolio.

Abstract Enforcing the tax on vacant homes depends heavily on completing the National Real Estate and Housing System, a database whose utility extends beyond taxation to broader policies like targeting energy subsidies. Implementation has faced significant hurdles. Initially, the State Organization for Registration of Deeds and Properties failed to cooperate, leaving property ownership data severely incomplete. Additionally, past disputes between the National Organization for Civil Registration and the Ministry of Roads and Urban Development disrupted residential data collection. Recently, parliamentary oversight and the enactment of Article (3) of the Law on Organizing the Land, Housing, and Rent Market have accelerated progress through mandatory self-declarations and agency inquiries. While service agencies’ address verification processes have improved, flaws remain. The report recommends updating E-Government Interoperability Working Group resolutions, enforcing preliminary penalties (like maximum electricity tariffs), and gradually applying the vacant homes tax as the database reaches completion.

Abstract According to international definitions, customs authorities certify companies as Authorized Economic Operators (AEOs) based on specific criteria and apply different risk management methods to them compared to other economic operators. Consequently, customs give priority to AEOs in completing formalities and conduct fewer physical inspections on their imported or exported goods. These companies must meet established standards in documentary and operational transparency. If a violation is discovered (randomly or during periodic monitoring), they face severe penalties in addition to losing their privileges. A Mutual Recognition Agreement (MRA) is an arrangement where two or more countries agree to recognize each other’s AEOs and certified companies. Given the limited volume of Iran’s trade with Russia (about 2% of Iran’s total trade) and the ratification of the free trade law with Eurasia, an MRA for AEOs can play an effective role in facilitating customs procedures and developing trade between the two countries. Overall, concluding such agreements (especially with Eastern countries like Russia) is considered appropriate.

Abstract In today’s world, alongside technological growth, concepts such as social networks, artificial intelligence, cybercrimes, cloud computing, blockchain, cryptocurrencies, the Internet of Things (IoT), augmented reality, digital twins, and robots have become highly frequent. Efficient decision-making in any of these areas requires exact knowledge and mastery over the presented subjects. Cyberspace, as an overarching concept, is no exception, and due to rapid technological changes, swift updating of this informational mastery is inevitable. Despite the importance and effectiveness of cyberspace across a wide range of governmental decisions, the statements of some decision-makers and officials in the cyberspace domain focus solely on a portion of this space. Consequently, this leads to a failure in identifying all opportunities and threats—especially amid rapid technological changes—and subsequently failing to achieve the goals set in high-level documents. As the first in the series “The Role of Applying Cybernetic Knowledge in Enhancing Governance Quality,” this report attempts to provide a comprehensive definition of cyberspace, introduce its main pillars, outline the limits of its capabilities, and identify factors affecting its security. This definition aims to prevent decision-making from being restricted to specific segments of this space. Furthermore, the report presents requirements and recommendations for efficient governance in cyberspace. Future reports will explain various perspectives on the relationship of this space with humans, society, and governance from philosophical and futures studies angles, and examine approaches to interact with it based on the identified components.

Abstract The role of Waqf (endowment) in Turkey’s socio-political transformations, particularly in financing the institution of religion, adapting to Turkey’s new governance, and utilizing its capacity to achieve the system’s goals, makes the study of its Waqf management model highly significant compared to other Islamic countries. The issue addressed in this report is analyzing the function of Waqf, especially in financing the religious institution in Turkey, and examining the government’s role in this matter. Following the collapse of the Ottoman Empire and the dawn of the Republican era, the government sought to erase the Ottoman legacy through structural changes, attempting to weaken the Waqf institution and harness it for state goals. However, from the 1980s onward, factors such as legal reforms, the synthesis of Turkish-Islamic identity, the growth of Islamic movements, and the emergence of social problems stemming from neoliberal policies led to the redevelopment of the Waqf institution. During this period, key characteristics of Waqf administration included “centralization of management and increased state intervention,” “incentive policies as a fundamental factor in promoting Waqf culture,” “transparency policies as an essential factor in building public trust in Waqf foundations and associations,” and “defining supportive roles for state policies, organizations, and programs for Waqf foundations in Turkey’s Waqf governance.” Finally, based on this case study, recommendations for managing this institution in Iran are presented: 1. Limiting the maximum lease term for endowments; 2. Increasing the maximum lease term in exchange for the tenant’s commitment to repair and rebuild; 3. Launching an online platform to enhance transparency in the performance of the Organization of Endowment and Charity Affairs.

Abstract In Aban 1404 (October – November 2025), the production and sales indices experienced an increase of 2.3% and 4.4%, respectively, compared to the same month of the previous year. Compared to the previous month, the production index decreased by 0.4%, and the sales index increased by 1.2%. In the same month, the production and sales indices of the automotive and parts manufacturing sector increased by 8.7% and 5.9% compared to the same month of the previous year. Similarly, the production and sales indices of the chemical activities sector (excluding pharmaceuticals) saw an increase of 11.9% and 8.9% year-on-year. Furthermore, in Aban 1404, the monthly growth rate of prices for listed industrial companies increased by 3.3%, and the point-to-point growth reached 47.5%, showing an increase of 0.2 percentage points compared to the previous month. It is worth noting that the annual average price index of listed industrial activities in Aban 1404 increased by 2 percentage points compared to the previous month, indicating a 40% increase.

Abstract With the season for submitting the 1405 (2026-2027) budget bill to the Islamic Consultative Assembly approaching, and to prepare for reviewing the budget bill, this report examines the expenditure section of the 1404 National Budget Law. It emphasizes its changes compared to the budget bill, the law, and the performance of the 1403 budget, as well as recent trends in significant budgetary variables. Government public expenditures in the 1404 budget law have grown by 93% compared to the previous year. Of this total expenditure growth, the share of expense credits is 57 percentage points, development credits is 8 percentage points, and financial asset acquisitions is 28 percentage points. Therefore, more than half of the doubled budget growth will be spent on current affairs, and nearly one-third will be allocated to repaying the government’s financial obligations. One of the reasons for the significant growth of the 1404 budget law ceiling compared to the previous year is the inclusion of previously off-budget items, such as the settlement of Social Security Organization debts, into the financial asset acquisition rows, as well as certain provisions of the 7th Progress Plan, like increasing bank capital. Excluding the aforementioned items, the budget ceiling growth is calculated at approximately 63%. A notable point regarding the 1404 budget expenditures is the increased share of line items that could fuel the government’s fiscal instability in the medium term. Funding for targeted subsidy deficits, petroleum product deficits, covering the deficit of government-affiliated pension funds, and the increasing burden of government financial bonds are among these items, reflecting severe challenges in the government’s fiscal behavior. Due to the amendment of the Parliament’s Internal Regulations, the approval of the 1404 budget took place in two stages. In the first stage, the overall ceiling of resources and expenditures was approved, and the budget details—including the budgets of executive agencies, provinces, miscellaneous credits, and other matters—were approved in the second stage.

Abstract Over the past two decades, the tax system has made significant efforts to increase revenues. At the forefront of these efforts was the establishment of the Value Added Tax (VAT), which today constitutes nearly 30% of the government’s tax revenues. However, during this same period, tax revenues have not increased as expected. This presents a puzzle: why have the efforts not yielded results? Or more specifically, where has the VAT gone? To provide an answer, this research begins by examining the components of tax revenues. In this section, eighteen tax bases are analyzed individually, and the historical trend of each base is evaluated. Then, the research gradually zooms out to macroeconomic concepts to address the initial question. As a result of the analysis, it appears this issue stems from three root causes. First, between 2005 and 2009 (1384 to 1388), 5% of the value of oil produced was calculated as the performance tax of the National Iranian Oil Company; whereas afterward, oil no longer impacted tax revenues. Thus, this is merely a difference in accounting conventions. Second, mandatory pricing has seriously disrupted some tax bases. Specifically, due to the stabilization of the official exchange rate, import taxes and their associated VAT have decreased. This issue has also affected the sales tax on petroleum products. Finally, in the mid-2010s, extensive tax exemptions were granted to companies, which halved the tax revenues from non-governmental companies within four years. Therefore, collectively, these three factors seem to partially answer the research question.

Abstract The balanced growth of all branches of tourism depends on the optimal use of existing capacities and the adoption of an integrated approach. Coastal and marine tourism, as a pillar of the sea-based economy, is no exception. Iran, possessing over 5,800 kilometers of coastline and significant maritime zones, holds extensive potential to benefit from a sea-based economy focusing on tourism. This is emphasized in Articles (60) and (61) and Paragraph “C” of Article (83) of the 7th Progress Plan Law, which mandate strategies to support the development of a sea-based economy with an emphasis on marine and coastal tourism. Selecting and implementing successful strategies in this area requires actions such as identifying the successful strategies of other destinations in supporting sea-based economy development. Since comparative studies can provide a clear understanding of effective strategies, this report conducts a comparative study focusing on five countries: Turkey, South Korea, Spain, Malaysia, and Oman. The results indicate that these countries support the development of a sea-based economy under six categories: financial support, infrastructure, education, regulatory actions, legislation, and smartification. Actions include providing financial backing and issuing investment licenses conditionally tied to completing training courses; allocating land/piers for at least 30 years; providing educational support to local cooperatives and communities to boost local employment; and facilitating licensing for coastal/marine tourism activities in less-visited areas. Additionally, offering low-interest bank loans with grace periods exceeding 10 years (specifically for projects in less developed regions) and supervising the licensing process to facilitate investment are among the strategies employed by several countries to boost tourism.

Abstract Many studies and research projects in the field of combating corruption are designed with a problem-oriented approach, seeking to discover solutions to challenges. However, identifying existing capacities can also serve as an appropriate starting point to reach a desired state. In this report, efforts have been made, based on the SOAR framework, to offer policy recommendations for utilizing unrecognized capacities by identifying existing strengths and opportunities. The precise and timely exploitation of multiple capacities will be the key to achieving strategic goals and enhancing administrative integrity. Among the most important strategic capacities are justice-orientation and anti-corruption as fundamental principles and lofty goals of the Islamic Republic of Iran, maximal utilization of modern technologies, leveraging the capacity of popular organizations and policy centers, bilateral and multilateral international cooperation, and a collectivist and anti-corruption social structure in the country. Furthermore, strategic alignment among responsible institutions, operational transparency of natural and legal persons, digitalization and smartification of government services, conflict of interest management, and activating bottom-up oversight will be the five main pillars of success on this path.

Abstract In recent years, mechanism design, as an emerging branch of economics, has increasingly gained prominence in public policymaking. One of its most important and widely used sub-branches is auction theory, which plays a decisive role in the divestiture of public and private assets, the allocation of scarce resources, and price determination in competitive and even monopolistic environments. This report aims to explain the importance of auction theory and introduce it by providing a comprehensive overview of the conceptual foundations, types of auctions, and their practical impacts on macroeconomic objectives, including efficiency, transparency, and auctioneer revenue. First, the report introduces the position of auction theory within mechanism design and game theory, examining common challenges in market design, such as incomplete information and varying incentives. Next, it analyzes different types of auctions, including single-unit auctions (first-price, second-price, ascending, descending) and multi-unit auctions (sequential, discriminatory, uniform-price, Vickrey, Ausubel, package, consecutive, and combinatorial), along with the advantages, disadvantages, and efficiency conditions of some. Finally, it can be concluded that selecting the auction format based on the policymaker’s objectives (efficiency or revenue), market characteristics (private or public values), and operational constraints (budget, technical capacity, and potential collusion) is of vital importance. In conclusion, the report emphasizes the necessity of utilizing theoretical knowledge, empirical data, and closer cooperation between policymakers and economists in designing auctions. The scientific design of auctions, especially in the realm of public transactions, can increase public trust, optimize resource allocation, and enhance macroeconomic efficiency.

Abstract Clause “4-3-2-2” of the operational objectives for the content layer of the Master Plan and Architecture of the National Information Network (approved by the Supreme Council of Cyberspace in 2020), taking an inward-looking approach, targeted reducing dependence on foreign platforms by capturing a 70%70\%70% share of domestic content traffic. Despite the relative growth of domestic services and content alongside positive actions by sectoral regulators (such as facilitating licensing processes, providing technical infrastructure for distribution and reception, and monitoring domestic platform content), an analysis based on indicators like the ratio of domestic to foreign traffic, the share of exclusive productions, and the ratio of domestic to foreign content on platforms reveals that achieving this goal has faced challenges. These challenges stem from factors including a disregard for competitiveness requirements, the nascent state of content services, the intellectual property system, weak facilitation, and a lack of clear procedures for sharing traffic revenues and monetizing content creation. Utilizing international experiences and analyzing domestic conditions, this report presents a comprehensive framework comprising 101010 macro strategies, 303030 policy recommendations, and 565656 executive requirements to realize this objective. The proposed strategies emphasize a transition from a “traffic economy” to a “content economy”. Policy findings indicate that developing the ecosystem of domestic content services requires establishing a framework based on smart regulation (formulating smart criteria, developing self-regulation, and platform liability systems), preventing intellectual property infringement of domestic content, developing infrastructure (such as 5G5G5G development and cloud services), employing modern financing methods (like crowdfunding), offering tax incentives and content production subsidies, creating a system to monitor consumption indicators, and supporting domestic content production. By attracting talent, fostering creativity, expanding domestic content exports, and creating sustainable revenue models, this path will lead to the growth and increased traffic share of domestic content services.

Abstract In recent years, traffic accident fatalities in Iran have shown an upward trend, and the fatality index per 100,000100,000100,000 population is approximately 212121, which is higher than the global average of 16.716.716.7. The economic damage of these accidents is estimated at about \20billionannually.AccordingtoClause"T"ofArticle(59)oftheSeventhProgressPlanLaw,inordertoreduceaccidentfatalitiesby billion annually. According to Clause "T" of Article (59) of the Seventh Progress Plan Law, in order to reduce accident fatalities by billionannually.AccordingtoClause"T"ofArticle(59)oftheSeventhProgressPlanLaw,inordertoreduceaccidentfatalitiesby10%annually,thegovernmentisobligedtotakethreebasicactions:(1)holdingmeetingsoftheSupremeCouncilfortheCoordinationofTransportationandSafetytosteertransportationsafetyaffairs,(2)approvingtheoperationalplantoimprovethesafetyofthecountry′sroadsasanationaldivisionoflabor,and(3)providingtherequiredcreditsforimplementingtheoperationalplaninannualbudgets.AnevaluationoftheimplementationoftheseactionsindicatesthattheRoadSafetyCommissionprovidedappropriatesubstantivesupportforthepreparationofthesafetyoperationalplan.Consequently,thisplanwasapprovedbytheSupremeCouncilofTransportationandSafetyandcommunicatedbythePresidentinMay2025.Nevertheless,inthefirstfivemonthsoftheyear1404(2025),duetothenon−allocationoftheapprovedbudgetfortheoperationalplan′simplementationbythePlanandBudgetOrganization,theexecutionofthisplanfacedchallenges,resultingina annually, the government is obliged to take three basic actions: (1) holding meetings of the Supreme Council for the Coordination of Transportation and Safety to steer transportation safety affairs, (2) approving the operational plan to improve the safety of the country's roads as a national division of labor, and (3) providing the required credits for implementing the operational plan in annual budgets. An evaluation of the implementation of these actions indicates that the Road Safety Commission provided appropriate substantive support for the preparation of the safety operational plan. Consequently, this plan was approved by the Supreme Council of Transportation and Safety and communicated by the President in May 2025. Nevertheless, in the first five months of the year 1404 (2025), due to the non-allocation of the approved budget for the operational plan's implementation by the Plan and Budget Organization, the execution of this plan faced challenges, resulting in a annually,thegovernmentisobligedtotakethreebasicactions:(1)holdingmeetingsoftheSupremeCouncilfortheCoordinationofTransportationandSafetytosteertransportationsafetyaffairs,(2)approvingtheoperationalplantoimprovethesafetyofthecountry′sroadsasanationaldivisionoflabor,and(3)providingtherequiredcreditsforimplementingtheoperationalplaninannualbudgets.AnevaluationoftheimplementationoftheseactionsindicatesthattheRoadSafetyCommissionprovidedappropriatesubstantivesupportforthepreparationofthesafetyoperationalplan.Consequently,thisplanwasapprovedbytheSupremeCouncilofTransportationandSafetyandcommunicatedbythePresidentinMay2025.Nevertheless,inthefirstfivemonthsoftheyear1404(2025),duetothenon−allocationoftheapprovedbudgetfortheoperationalplan′simplementationbythePlanandBudgetOrganization,theexecutionofthisplanfacedchallenges,resultingina3.3%increaseinaccidentfatalitiescomparedtothesameperiodinthepreviousyear.Inthisregard,itissuggestedthat:(1)theRoadSafetyCommissionofthecountryprioritizetheactionsoftheapprovedoperationalplanandpreparea"selectedpackage"ofactions,and(2)thePlanandBudgetOrganizationallocateatleast increase in accident fatalities compared to the same period in the previous year. In this regard, it is suggested that: (1) the Road Safety Commission of the country prioritize the actions of the approved operational plan and prepare a "selected package" of actions, and (2) the Plan and Budget Organization allocate at least increaseinaccidentfatalitiescomparedtothesameperiodinthepreviousyear.Inthisregard,itissuggestedthat:(1)theRoadSafetyCommissionofthecountryprioritizetheactionsoftheapprovedoperationalplanandpreparea"selectedpackage"ofactions,and(2)thePlanandBudgetOrganizationallocateatleast15,000billiontomansfromtrafficfinesintheyear1404andatleast billion tomans from traffic fines in the year 1404 and at least billiontomansfromtrafficfinesintheyear1404andatleast20,000$ billion tomans in the year 1405 for the implementation of this “selected package”.

Abstract Post-disaster reconstruction and rehabilitation, as one of the four pillars of crisis management, plays a decisive role in reducing vulnerability and enhancing community resilience. Due to its geographical location and climatic conditions, Iran has always faced incidents such as earthquakes, floods, droughts, and other natural hazards. The experience of past incidents shows that a large part of the country’s economic losses is caused by weaknesses in the reconstruction and recovery process. The trends observed during the Bam and Ezgeleh-Sarpol-e Zahab earthquakes indicate that slow operations, weak institutional coordination, heavy bureaucracy, a lack of preventive funds, and a disregard for social, cultural, and economic dimensions have not only prolonged the reconstruction but have also acted as factors in reproducing the cycle of vulnerability. At the same time, reconstruction provides a valuable opportunity for structural reform and moving toward “building back better”. Achieving this requires attention to a set of key strategies, including the active participation of the local community, utilizing modern construction technologies, upgrading critical infrastructure and social services, accelerating administrative processes, strengthening coordination, implementing phased reconstruction, and integrating cultural, social, and psychological dimensions into the reconstruction process. Furthermore, timely financing, empowering the local workforce, and leveraging international capacities within the framework of transparent aid management are considered other necessary requirements. Accordingly, by reviewing local and international experiences, pathologizing past processes, and analyzing challenges and opportunities, the current report presents a set of policy strategies aimed at accelerating and improving the reconstruction and recovery process in the country, ultimately guiding it toward a more resilient and sustainable society in the face of future disasters.

Abstract Today, the sports industry is recognized as one of the fastest-growing industries globally. Therefore, orientation and planning to improve the sports economy can play an effective role in the economic development of countries. Sports goods and equipment, holding an 80%80\%80% share of the global sports economy, have become the most important players in this industry. This study investigates the sports goods and equipment industry, its drivers and future trends, as well as production, import, export, and related analyses. The findings of this study indicate that the domestic production of sports goods and equipment covers only 35%35\%35% of the domestic market’s needs. In recent years, exports in this industry have followed a downward trend, while imports have trended upward, leading to an imbalance in this sector. Notably, the value of imports in the year 1403 (2024-2025) was five times higher than that of exports. Despite the increase in imports, the capacity for domestic production is high for products that require a lower level of technology and fewer electronic components in the production process and final product, such as bodybuilding machines and equipment, various balls, tatami mats, sports flooring, artificial turf, and sportswear. To develop the production and export of sports goods and equipment, it is necessary to leverage current competitive advantages to meet domestic needs and export to neighboring countries, while simultaneously strengthening and employing modern technologies to increase the diversity and quality of domestically produced goods. Adopting supportive export policies and diversifying export markets is also essential. Overall, the way out of the chronic trade imbalance in sports goods is to shift from a consumption-oriented model to a production-oriented and export-driven model. This entails covering domestic needs, creating industrial added value, and actively participating in foreign markets by formulating an industrial development strategy, creating specialized companies tailored to each stage of the product value chain, establishing an export development fund for sports products, and revising tariffs and supportive policies.

Abstract Financial stability is the vital foundation of any efficient economy and plays a key role in maintaining public trust, continuing the flow of credit, and sustaining economic activities. The emergence of a crisis in banks—as institutions responsible for equipping and allocating resources, and as custodians of payment system stability—can become a threat to the financial system. Despite this, the country’s legal framework lacks a comprehensive and efficient system for bank recovery and resolution, which has caused the confrontation with unhealthy banks to be delayed and costly. Relying on general bankruptcy processes, due to their judicial and time-consuming nature, lacks the capability to control crises and prevent the transfer of costs to public resources, ultimately leading to the weakening of financial discipline. International experiences show that bank resolution is an effective tool in crisis management, provided that the bank possesses a minimum level of capital and credible assets so that losses can be absorbed by shareholders and creditors. Conversely, when equity is negative, resolution tools lose their efficiency and require complementary solutions alongside structural interventions. Therefore, ratifying a “Recovery and Resolution Law” is an unavoidable necessity for the modern architecture of the financial system. Such a law must, while defining the stages of preventive crisis management and establishing an independent institution with legal authority, compel banks to continuously formulate and update recovery and resolution plans. The establishment of this framework will enable the banking system to transition from reactive and costly responses to a preventive, transparent, and accountable model, thereby strengthening financial stability.

Abstract The bill regarding the government’s authority to change the official time of the country and alter the working hours of government employees was submitted to the Parliament in May of the current year (1404). One of the government’s most important goals in submitting this bill was to help alleviate the electricity imbalance during the hot season by changing the country’s official time and reducing the working hours of government staff. Considering this issue, the present report examines the impact of changing the official time from the perspectives of culture, public health, and energy consumption. From the perspective of public culture and lifestyle, changing the official time has positive effects on individuals’ religious, familial, educational, and social schedules. On the other hand, some ecological studies indicate that the impact of time changes on public health is negative. It leads to disruptions in the body’s biological clock, particularly during the spring season, which in turn causes a decrease in sleep quality and duration, alongside other physical problems. Furthermore, changing the official time of the country in the spring reduces peak electricity demand by approximately 1,0001,0001,000 megawatts. Given the level of electricity imbalance during the hot season, one cannot remain indifferent to its positive effects on reducing energy consumption and assisting the national power grid. Therefore, considering the collection of points mentioned, the generalities of the bill are approved, subject to making amendments that include determining the exact timing of the clock change and exempting the non-governmental sector from the scope of its provisions.

Abstract The municipality, as a non-governmental public institution, is one of the important local bodies whose many actions and activities are directly connected to the daily lives of citizens. The vast operational and geographical scope, along with the high volume of human resources and financial assets expended in municipalities, indicate that this public institution must be subjected to public or council supervision across its various activity areas. It must also undergo sovereign or governmental supervision to ensure its activities align with upstream policies and laws. One of the main pillars of sovereign supervision in this context is the Ministry of Interior’s oversight of municipalities, a matter that faces various challenges in the country. The primary challenge is that the nature and procedures of the Ministry of Interior’s supervision over municipalities, the limits of this supervision, and its executive guarantees are not explicitly stipulated in law. The goal of the current report is to explicitly define the Ministry of Interior’s supervision (the procedures, limits, and executive guarantees) over municipalities under a specific legal framework, taking into account the existing legal capacities. Therefore, it is necessary to review and amend the main related laws and regulations in this field (Articles (62) and (95) of the Municipal Law and Article (44) of the Financial Regulations of Municipalities) and the content of the draft statute of the Municipalities and Rural Management Organization regarding the organization’s supervisory duties over municipalities. Furthermore, coordination committees between the Municipalities and Rural Management Organization, the Supreme Audit Court, and the General Inspection Office should be formed to exchange information and create synergy in inspections. Additionally, the organizational chart of the Office of Performance Evaluation, Inspection, and Complaint Response of the Municipalities and Rural Management Organization, as well as the technical and urban affairs offices of the governorates, must be revised to attract specialized human resources for inspection. In reality, the Ministry of Interior’s supervision over municipalities has a “sovereign and governmental” nature, which must be carried out within the bounds of the “legal authorities and duties of the Ministry of Interior in this field”, utilizing the components of “operational and administrative supervision”, elements of “performance evaluation and inspection”, and aiming to “control and direct” the actions and activities of municipalities. Expanding the deterrence of this supervision depends on strengthening a codified legal framework.

Abstract Corporate venture capital is the act of large companies investing in a startup unit by acquiring minority shares and supporting these units by providing company resources with financial or strategic goals. This report attempts to analyze and examine the dimensions of corporate venture capital from two angles: open innovation in large companies and the financing of startup units. Furthermore, to understand the capacities of corporate venture capital in the country, related laws and legal pathways for this activity have been reviewed, which include “Article (44) of the Law on Removing Obstacles to Competitive Production and Improving the Country’s Financial System” and “Clause ‘T’ of Article (11) of the Knowledge-Based Production Leap Law”. Based on a review of venture capitalists in the country, three licensing avenues for this activity have been identified: non-governmental research and technology funds, exchange-traded venture capital funds, and commercial companies. To arrive at policy recommendations, the challenges of corporate venture capital in the country were first identified and analyzed from the three perspectives of the large company, the startup unit, and the government. Ultimately, recommendations for enhancing corporate venture capital have been provided to the three main actors of this industry. In summary, large companies must build the capacity to absorb startup units by collaborating with investment experts, startup units must accept the limitations imposed by large companies, and the government must activate the groundwork for cooperation between the two using its legal capacities.

Abstract The bill “Amending Article (111) of the Internal Regulations Law of the Islamic Parliament of Iran (Holding Sessions Under Special Conditions)” has been acknowledged under registration number 339339339 in the twelfth term. According to Note (111) of Article (111), the location for holding official sessions under emergency conditions is announced by the Presiding Board, and the continuation of official sessions in that location is contingent upon the approval of the majority of the representatives present in that session. In the proposed bill, while changing this quorum from an absolute majority to two-thirds of the attendees, the possibility of holding these sessions non-in-person (virtually) by providing the facilities through the Presiding Board of the Parliament has also been suggested. Considering the importance of the subject, the approval of the generalities of this bill is recommended; however, its details require amendments, including the “title of the bill,” “security of the virtual sessions platform,” and the “quorum for the continuation of sessions in emergency situations.” It has been suggested that the quorum for the continuation of official sessions under emergency conditions remain unchanged.

Abstract On the path to developing a knowledge-based economy, paying attention to the issue of standards and the standardization of new and innovative technologies is highly important from various aspects, whether among developing or developed countries. Obtaining standard certificates for knowledge-based and innovative products and services by proving their functional characteristics and their compliance with the requirements of domestic and international standards leads to increased trust among buyers and consumers. On the other hand, upgrading existing standards or creating new standards tailored to the characteristics of these types of products can lead to the development and creation of new markets. In the current report, considering the structural review of standards and the importance of standardization in improving the quality of technological and knowledge-based products and services and facilitating entry into domestic and international markets, the challenges facing knowledge-based companies in interacting with the standardization system have been examined. These challenges are categorized into two main domestic and international areas, and based on them, suggestions have been provided for improving the standard system and facilitating the interaction of knowledge-based companies. At the same time, an opportunity-oriented approach to upgrading existing standards or creating new standards has also been considered as a parallel approach alongside overcoming challenges.

Abstract This research has comparatively examined the regulatory systems in the field of polling in eight countries: Germany, South Korea, Qatar, China, Russia, South Africa, Turkey, and the United States of America. The goal is to identify existing models to formulate an efficient framework in Iran, as polling plays an increasingly significant role in democratic processes, public policy-making, and macro-level decision-making. The study focuses on two main axes: the requirements for establishing and supervising polling institutions, and the role of governments in regulating them. The results show that global regulatory models can be classified into four general categories: (111) self-regulation in countries like the US and Germany, with minimal government intervention and a central role for professional associations; (222) governmental facilitation in South Korea and South Africa, where the independence of institutions is preserved but precise legal frameworks for transparency are established; (333) semi-authoritarian in countries such as Qatar, Russia, and Turkey, where governments control polling in sensitive areas; and (444) pervasive authoritarianism in China, where the government has complete control over polling activities. Considering the structure of the Islamic Republic of Iran and the necessity of strengthening the political system’s connection with public opinion within the framework of religious democracy, it is suggested that the “governmental facilitation” model be adopted as the basis. By striking a balance between the professional independence of institutions, transparency, and legal supervision, this model can provide the groundwork for enhancing public trust, improving policy-making quality, and strengthening the popular legitimacy of the political system.

Abstract Canada’s National Policy was a successful example of protectionism that, using high tariffs and targeted support, created a domestic industrial manufacturing sector in a country dependent on resources and primary products. This policy brought about industrial growth and diversification, as well as an increase in gross domestic product, with minimal welfare costs for consumers. However, its success depended on specific conditions, including access to the British free market. The lessons from this experience for today’s industrial and development policies emphasize the importance of balancing domestic protection and global competition. If protectionism is implemented correctly, it can be effective; however, without planning for export markets, managing costs, and creating resilient supply chains, it may lead to inefficiency and isolation. Canada’s industrial policy, by targeting productive and diverse industrial sectors and products that had similar domestic substitutes, was highly successful in utilizing economies of scale. Canada was among the pioneers of “domestic manufacturing content” requirements, as well as “time-bound conditional” support for industries, and all tariff protections were eliminated once domestic industries reached an acceptable performance level.

Abstract State-owned enterprises (SOEs), particularly those with a developmental nature, have always been among the leading institutions in undertaking productive investments. However, since the early 139013901390s (201020102010s), they have faced serious challenges in financing their investments. Findings indicate that limitations arising from the government’s budget deficit have been the most significant obstacle to increasing the capital of these companies through government cash contributions. Furthermore, the use of internal resources for financing also faces very serious challenges for SOEs due to the significant extraction of company profits by the government (the obligation to pay monthly dividends, the distribution of at least 50%50\%50% of profits, and the payment of taxes on gross profits) and sporadic withdrawals by the Treasury from their accounts. In the area of utilizing banking resources, the freezing of bank claims from the companies and the concentration of SOE accounts in the Central Bank have made banks reluctant to cooperate with these companies. In other words, policymaking in recent years has increased the risk of granting facilities to SOEs and reduced the benefits of cooperating with them for the banking network. At the same time, utilizing the capacities of the capital market could be a solution for financing these companies, but SOEs have so far been unable to effectively utilize instruments such as Sukuk or project companies. Suggestions such as amending Article (125125125) of the Public Audit Law, revising the profit distribution mechanism, and transferring SOE accounts to commercial banks can be proposed as part of the policy requirements to enhance the financing capacity of these enterprises.

Abstract Agricultural trade, as a lever to reduce the Iranian economy’s dependence on oil, holds strategic importance. Abadan County is one of the hubs for agricultural products, particularly dates and fisheries. With its unique geo-economic location, access to international waterways, and proximity to regional markets, this county has the potential to become an agricultural export hub. However, the region faces serious challenges. The low efficiency of irrigation and drainage infrastructure, the decrease in the Karun River’s discharge, and increasing salinity caused by excessive upstream extractions and dam constructions are among the challenges that have specifically led to a reduction in the area of palm groves from 25,00025,00025,000 to 10,00010,00010,000 hectares over the past three decades. Conversely, capacities such as the Arvand Free Zone, high-quality products, and the potential for agricultural tourism create favorable opportunities. In order to address the challenges and allow the economic talents and capacities of Abadan County to flourish to transform this county into an export hub for agricultural products, policies are suggested including water resources management by modifying the upstream cultivation pattern, establishing an integrated agricultural drainage management system, redesigning irrigation and drainage infrastructure, reviving and developing Abadan’s indigenous agricultural systems, reviving port capacity and developing agricultural corridors and agriculture-oriented special economic zones in Abadan, strengthening fisheries and tourism, and environmental management. Forming a regional working group with the participation of public and private institutions for policy coordination and financing will strengthen Abadan’s competitiveness in global markets and elevate its role in diversifying the national economy.