Reports

Abstract  Budget laws have always consisted of provisions and figures. Every year, pursuant to Article 52 of the Constitution of the Islamic Republic of Iran, the Government submits the country’s Budget Bill to the Islamic Parliament for review and approval. The budget was often seen as the most accessible solution for approving bills and plans that were left behind or excluded from the country’s permanent laws. This issue has become a legislative procedure for years. The Law on Regulation of Part of the Government’s Financial Regulations, and its subsequent amendments (1 and 2), were enacted to remedy the consequences of the improper practice of including non-budgetary provisions. The budget has a precise definition and concept, based on which the legislator defined the budget in Article (1) of the General Accounting Law of the Country approved in 1987. In this capacity and based on this legal opinion, the budget, as it should be, consists solely of figures that are supported by laws and comply with them. However, the legislator has practically, and through legislation, recognized the inclusion of provisions within budget bills. Previously, no condition or restriction was stated for including provisions within the budget until the legislator, in Article (182) of the Internal Regulations of the Parliament (amended in 2022), stipulated that only provisions having a direct effect on budget resources or expenditures, or those intended to finance part of the government’s legal duties—such as expanding investment, supporting employment and marriage, promoting childbearing, and providing housing for the needy—from sources other than the general government budget, can be included in the Single Article (Part One of the Budget Bill). One of the major challenges of the budgeting system in Iran is the existence of budgetary provisions and notes that have turned the Budget Law into a “remedy for the shortcomings of other laws” or an “amendment to certain laws.” This remediation and amendment take place without observing codification principles, leading to ambiguity and scattered executive and judicial interpretations, ultimately resulting in the violation of judicial security and citizens’ rights. With the amendment of Article (182) of the Internal Regulations of the Parliament in 2025, the question has arisen whether the provisions of this article prevent the approval of provisions within the budget bill or not. Considering the aforementioned laws, the following conditions must exist for a provision to be included in the budget bill: 1. The provision must be budgetary. 2. The provision must be of the nature of “explaining budget execution policies.” 3. The provision must be “within the limits of the Five-Year Development Plan law and other approved laws.”

Abstract  According to Article (182) of the Internal Regulations of the Parliament, the Budget Bill, except in exceptional cases, must solely consist of macro and detailed tables, and the inclusion of any kind of provision in it is not possible. The reason for this is the approval of the “Law on Requirements and Provisions Needed for Annual Budget Laws,” which was recently approved by the Islamic Parliament. All provisions required for annual budgets are included in this law, and the related resources and expenditures in the Budget Bill tables must also be based on the provisions of laws, including this very law. In the National Budget Bill for the year 1405, in row number 160169 of Table No. 5—which relates to the revenue row of the Bodily Injury Indemnity Fund—an expenditure provision has been considered, obliging the said Fund to pay the Diyeh (blood money) of insolvent convicts and cases of pure error resulting from traffic accidents. This provision is challenging and objectionable in terms of both form and content. Formally, it clearly contradicts the Law on the Internal Regulations of the Parliament and distorts the budget structure. Substantively, it appears to have numerous flaws, ambiguities, and contradictions with the Constitution. Therefore, such a provision should not be included in the Budget Bill, and its status should be determined in the country’s permanent laws after resolving the related flaws and ambiguities.

Abstract  Examining the budget of the Judiciary in terms of its compliance with general policies, especially the general policies of the 7th Development Plan, and with the Law of the 7th Progress Plan, as well as the observance of other laws, principles, and legal rules in the relevant tables, is important for achieving the goals of this apparatus. By examining the National Budget Bill for 1405, issues such as “full compliance or non-compliance of the approved Judiciary budget with the Law of the 7th Progress Plan,” “the growth rate of the budget of organizations under the Judiciary,” “assessment programs and indicators,” and “failure to determine a specific budget related to the expansion of legal and judicial culture” are raised. What is of significant importance in this report is the rate of increase in the Judiciary’s budget, which must align with the general policies of the 7th Plan and the Law of the 7th Progress Plan; in this regard, considering different interpretations of the provision of Clause “H” of Article (113) of the 7th Plan Law, different opinions can be presented by examining the Budget Bill of 1405. Regarding “assessment programs and indicators,” it is necessary to determine the status of specific provisions related to the Judiciary and its subordinate institutions from the Law of the 7th Development Plan in the Budget Bill, in terms of implementation or non-implementation for financing purposes, in execution of Article 182 of the Internal Regulations of the Parliament and to create the necessary platform for monitoring the implementation of the Plan Law.

Abstract  According to Article (44) of the Civil Service Management Law, entry into service is possible after passing general and specialized exams. In recent years, the supplementary assessment stage has gained more importance, and in addition to interviews, diverse tools such as assessment centers are used to gauge the competency of candidates. Competency assessment tools are used to predict the future job performance of candidates. Each assessment measure includes a construct and a tool. Constructs are abstract concepts that are not observable and are inferred solely through manifested behaviors or observable phenomena. To improve performance prediction capability, a combination of competency assessment tools is typically used in the evaluation process. In this regard, the quality and accuracy of competency assessment tools depend on adherence to principles and standards of their application, and the correct use of one tool is better than the unprincipled use of multiple tools. Strategies to improve the quality of candidate assessment mentioned in this report include: paying attention to key competencies in employee selection and avoiding the assessment of unnecessary competencies; choosing between current skills or potential capabilities in candidates; designing standard exercises and avoiding the use of exercises irrelevant to the job; aggregating the candidate’s performance in different assessment stages and avoiding stage-by-stage elimination; conducting the assessment process by a single team and avoiding fragmentation of assessment teams; not relying solely on the license from the Administrative and Recruitment Organization; and conducting supplementary evaluations regarding the quality of assessment institutes and assessors.

Abstract  This report examines the legal and institutional mechanisms governing the participation of political parties in the sphere of practical politics in Turkey. The findings show that Turkey, by adopting a maximalist and regulatory approach, has created a precise and comprehensive framework for political party activities. The recognition of parties as “indispensable elements of democratic life” in the Constitution forms the basis of this status. The most important pillars of this mechanism are: a detailed Law on Political Parties addressing details of establishment, internal organization, financial issues, and dissolution of parties; a designed electoral system based on proportional representation with a 10% electoral threshold aimed at strengthening large parties and creating stable governments; official recognition of parliamentary groups and defining extensive powers for them in the Parliament’s internal regulations; and direct and indirect state financial aid to eligible parties to reduce dependency on undefined sources. Despite the existence of activity restrictions for parties (such as the necessity to adhere to secular principles and national integrity), this general framework has managed to provide a transparent, predictable, and stable platform for party competition. Turkey’s experience contains important lessons, including: the necessity of redefining the legal status of parties through the drafting of a comprehensive law, simplifying the party formation process, reforming the electoral system in favor of strengthening parties, strengthening intra-party democracy by mandating transparency and holding internal elections, and making the transparent and fair state financial support system permanent. These reforms can be major steps toward institutionalizing partisanship and promoting structured political participation in Iran.

Abstract  Family medicine and the referral system, as the gateway for patients into the health system and the pathway for providing healthcare services, play a special role in improving community health and saving resources. This report, in the form of a comparative study, reviews global experiences in using artificial intelligence (AI) in this field. Focusing on technological advancement, health quality, and access to information, it presents a framework of trends and practical applications of AI that can be applicable for the development of Iran’s health system. National and international evaluations show that utilizing AI in the health system, especially in family medicine and the referral system, has led to the optimization of care processes through automating clinical data documentation, providing evidence-based clinical recommendations and support for physicians, and creating interactive communication bridges via intelligent conversational agents with patients. Although there are concerns such as cybersecurity threats, the possibility of errors in clinical decision-making, and limitations in technology adaptation within Iran’s various national and regional contexts, utilizing AI technology capacities based on smart governance and developing localized standards, engaging health system stakeholders, strictly observing ethical and professional principles, targeted investment in developing Iran’s digital infrastructure, and upgrading workforce skills can turn this technology into an effective tool for structural transformation and increasing the efficiency of the family medicine and referral system in Iran.

Abstract  In previous years, figures related to the overall ceiling and individual amounts of mandatory facilities (loans) for marriage, childbearing, and employment were included in the annual budget laws. The Budget Bill for the year 1405 is completely silent on this matter and has not stipulated any amount for individual sums or the overall ceiling of mandatory facilities. Despite the Central Bank’s official announcement regarding the continuation of payment of interest-free (Qarz-ul-Hasanah) marriage and childbearing facilities in the year 1405, citing Articles (10) and (68) of the Law on Support for Family and Youth of the Population, as well as the announcement of an increase in the overall ceiling of these facilities proportionate to the lending capacity of the banking network, concern has arisen among the public and representatives regarding the future status of these facilities. According to Note (3) of Article (72) of the Law on Support for Family and Youth of the Population, the payment of the mentioned facilities is contingent upon inclusion in the Budget Law. Therefore, the government can stop the payment of such facilities and remove it from the Budget Bill. However, if the government and the Central Bank have decided to continue paying these facilities and have announced this, it is necessary for these facilities to be included in the Budget Law and approved. The performance of the banking network regarding marriage and childbearing facilities within the limits prescribed by the 1404 Budget Law is assessed as appropriate, but setting a total ceiling of 270 trillion Tomans (Hemmat) for the total of marriage and child facilities has caused a queue of over one million applicants by the end of Autumn 2025. This is while the ceiling proposed by the Research Center for marriage and child facilities in the year 1404 was equivalent to 400 trillion Tomans, which was ultimately not approved, leading to the long queue. Finally, it is necessary that the figures in the Budget Law for the year 1405 regarding these facilities be specified in such a way that, firstly, it shortens the queue of over one million applicants for marriage and childbearing facilities—which will increase by the end of the year—as much as possible, and secondly, it is not beyond the lending capacity of the banking network. Based on a realistic estimate of the banking network’s interest-free lending capacity, it is proposed that the individual amounts for marriage and childbearing facilities remain unchanged from the 1404 Budget Law, but the overall lending ceiling of the banking network be set at 585 trillion Tomans (485 trillion for marriage and children and 100 trillion for employment). Considering the insufficiency of banking network resources for the full implementation of the mentioned law, especially regarding Note (1) of Article 10 and Note (4) of Article (68) of the Law on Support for Family and Youth of the Population regarding the growth of marriage and childbearing facility figures proportionate to inflation, amending the said law to determine the source of funds to cover its financial burden seems necessary.

Abstract A review of the credits for the religion, Islamic guidance, and endowments sector in the country’s Budget Bill for the year 1405 shows that the total credits for this sector were close to 48 trillion Tomans. Also, this sector’s share of the government’s general budget expenditures has decreased from 0.88% to 0.81%. According to reviews, in the tables of resource and expenditure requirements of the bill, provisions such as insurance for mosque servants or support for the consumption costs of cultural and religious centers have not been reflected in the budget, which may indicate the absence of support mechanisms in this area. Regarding the credits of the agencies, although the total credits have increased by about 6%, this growth has been mainly in current expenses, and credits for the acquisition of capital assets have faced a decline of more than 57%. In the approach of the country’s Budget Bill for the year 1405, a significant portion of the rows have been eliminated or consolidated into other rows, indicating a shift in the government’s approach from scattering credit distribution to focusing on macro issues. Overall, it is predicted that, as in previous years, the dominance of current expenses and compensation for human resource services will prevent effective and transformative actions by active agencies in this field, and the capacity for strategic policymaking and long-term investment in this area will be weakened more than before. Therefore, it is necessary to determine the status of specific provisions of the Law of the 7th Progress Plan in the Budget Bill of 1405 in terms of implementation or non-implementation for financing purposes.

Abstract In recent years, coinciding with the agricultural sector and villages facing challenges such as migration and water scarcity, the illegal expansion of poppy cultivation in certain regions of the country has created double threats to food security and the progress and development of villages. Despite the obvious social and economic consequences and the conflict of said cultivation with the values of the Islamic Revolution, the necessity of legalizing poppy cultivation has been raised by some individuals using arguments such as supplying pharmaceutical needs and poverty alleviation. The findings of this research show that legalizing poppy cultivation cannot be a correct measure and will entail dire consequences for the country. Under current conditions and based on legal backing, the import of narcotic-based medicines and the opium required for medicinal uses is possible. Furthermore, based on the Note to Article (41) of the “Anti-Narcotics Law,” the possibility of legal cultivation of a specific species of poppy for medicinal purposes also exists. It has also been determined that poppy cultivation is not limited to the rural poor, and in most cases, this stratum participates as daily wage laborers due to landlessness, thus being exposed to addiction in addition to poverty. The findings of this research emphasize that in order to apply necessary deterrence in poppy cultivation, the relevant penalties in the “Anti-Narcotics Law” must be revised, and if necessary and needed, the cultivation of the permitted species should be carried out in a very limited, small-scale, and pilot format utilizing the capacity of certain agricultural faculties.

Abstract Industrial parks, as one of the government’s main tools for industrial development, are responsible for aggregating resources and infrastructure required by small and medium-sized industries and facilitating clustering. However, reviews indicate that industrial parks in Iran face three fundamental challenges: lack of sustainable energy supply and shortage of essential infrastructure, issues regarding the management and ownership structure, and speculation and non-productivity of industrial land. This report focuses on the third issue; a problem that has become a major challenge for the country’s industrial development due to the inefficiency of allocation processes, weak supervision, and insufficient dispossession mechanisms. This report aims to quantitatively assess the productivity status of industrial lands in Iran’s industrial parks and zones and analyze its trend over the last decade (2014–2023). Relying on theoretical foundations and international studies, key indicators such as “land utilization rate,” “land vacancy rate,” and “land efficiency intensity” (in terms of employment and real investment) have been calculated and analyzed. Research findings indicate that out of the total industrial lands in the country, only 37% have become operational; this figure is equivalent to 52% of the lands allocated to applicants. The widening gap between the allocation and utilization trends indicates inefficiency in managing this asset and its use as a tool for speculation. Finally, data suggest a weakness in the supervision system over utilization and the dispossession of inactive lands, such that in the studied period, an average of only 295 contracts were terminated annually, equivalent to the restitution of 2.8% of inactive lands. The results of this research confirm that the main challenge of low industrial land productivity, beyond intra-organizational factors, is rooted in the financial dependence of the Small Industries and Industrial Parks Organization on revenue from land allocation and its economic cycle, lack of infrastructure and applicants in deprived areas, and problems with macro institutional, policy-making, and regulatory frameworks.

Abstract Communication networks in any society are the vital arteries for the exchange of information, power, and meaning. These networks are categorized into two general forms: first, vertical communications, which reflect formal, hierarchical, and bureaucratic structures, including all government agencies (government in its broader sense); and second, horizontal communications, which flow in the social sphere and among social actors with relatively similar positions. The structured form of these communications crystallizes institutionally in mosques, religious delegations (Hey’ats), Jihadist groups, charities, and NGOs. In major crises such as war, earthquakes, and deadly pandemics, this communication faces challenges. In these conditions, society must be able to resolve its issues and problems to some extent, independent of formal structures. For this purpose, the so-called horizontal structure of society must be strengthened and cohesive, and popular networks should replace the formal and bureaucratic structure as much as possible so that society does not suffer acute disruptions. The findings of this report show that the horizontal and informal structure of society is strengthened by creating and reinforcing local networks, using social media, voluntary and popular organization, strengthening social dialogue, and the specific solution of neighborhood-centrism. To achieve neighborhood-centrism, simple laws and regulations must be enacted for the ease of activity of this local network so that upon their formalization, agencies and people do not hesitate to cooperate with them. This law should recognize the formation of a Neighborhood-Centric Council (consisting of representatives from the municipality, mosques, religious delegations, NGOs, and Jihadist groups) and consider them as the custodians for solving social problems at the neighborhood level during crises.

Abstract This report reviews the credits of the Ministry of Sports and Youth in the 1405 Budget Bill with a focus on the sports sector. In the 1405 Budget Bill, the total of current expenses, capital asset acquisition credits, and credits for the Company for Development and Maintenance of Sports Places is equivalent to 26,504 billion Tomans, which has been accompanied by an overall growth of 11.05%. In the revenue rows section, a 53% growth (from 1,307 billion Tomans to 2,000 billion Tomans) has occurred. This growth, projected from a 75% increase in sports venue rentals and a 13-fold jump in sports service tariffs, is accompanied by the risk of making sports services expensive and weakening public sports. Total current expenses in the bill are equivalent to 11,529 billion Tomans, which has increased by about 2.5% compared to the current expenses of 10,960 in the 1404 Budget Law. Capital asset acquisition credits in the bill are equivalent to 11,473 billion Tomans, showing a 41.7% growth compared to the 1404 Budget Law credits. In the section of public sports current credits and its sustainable resources (such as duties on harmful goods), there is a 66.7% decrease, creating a serious risk for current public sports, health-oriented, and cultural programs. If the deficit in public sports current credits is not compensated, it could lead to the subsidence of the cultural and social movement of public sports. Also, in the 1405 bill, despite political emphasis on international presence (with a 109.7% growth in credit to the National Olympic and Paralympic Committee for participation in Asian games equivalent to 629 billion Tomans) and support for championship and Paralympic sports, considering the dependence of dispatches and participation in international events on exchange rates, a double financial challenge faces championship sports. Additionally, in the bill, credits for the Sports Places Development Company are equivalent to 3,501 billion Tomans, which has grown by 57.5%. This growth stems from an unprecedented concentration of sustainable financial resources in the sports sector (such as the sports share from Value Added Tax and duties on health-damaging goods) and indicates the government’s determination to resolve infrastructural challenges. In a general view, the bill increases the executive capacity of construction projects for the Development Company but endangers financial support for public sports and the financial resilience of the championship sports body against inflation and currency fluctuations.

Abstract The Law on Tax on Speculation and Speculative Activities has been approved with the aim of creating costs for speculative activities, improving tax justice, and directing resources toward productive activities. In this law, generally, two categories of commercial and non-commercial persons are subject to tax, but the law’s focus is mainly on the transactions of non-commercial persons. Regarding non-commercial persons, capital gains derived from the transfer of real estate, passenger cars, various types of gold and jewelry, various types of currency, crypto-money, crypto-assets, and cryptocurrency belonging to non-commercial persons are subject to capital gains tax. An important point of this law is the consideration of various exemptions to avoid conflict with the general public of non-commercial persons and to exempt their consumer needs. For this purpose, in addition to considering tax exemptions such as head of household, items such as inflation adjustment and losses from previous transactions have also been considered. In this report, provisions related to capital gains tax on the transfer of vehicles subject to numbering regarding non-commercial persons are explained. Regarding commercial persons, according to the Direct Taxes Law, the transfer of vehicles by these persons has been subject to tax as applicable, under the tax on business income and corporate income tax. The Law on Tax on Speculation and Speculative Activities has only amended certain cases such as the transfer of vehicles subject to numbering regulations unrelated to the business activity of natural commercial persons, as well as granting exemption for the transfer of passenger cars with commercial-industrial free zone license plates by active commercial persons in these zones.

Abstract  The “SATE System” was created to implement Clause “V” of Note “9” of the Budget Law, and the “Demand-Driven Applied Research Program” was created to implement Clause “C” of Article (64) of the 6th Development Plan in the Secretariat of the Supreme Council of Science, Research, and Technology (ATF) and the Ministry of Science, Research, and Technology. The SATE system was formed with the aim of supporting graduate students by conducting research needed by banks and state-owned companies, and the Demand-Driven Applied Research Program was formed to improve the level of relations between universities and non-governmental employers (industry) by paying part of the research contract costs in the form of grants. In this report, by reviewing various relevant documents and reports as well as interviewing stakeholders, a set of weaknesses and deficiencies in the content of these policies and their implementation processes have been identified. At the end of the report, by learning from successful innovation programs in the USA, Germany, and South Korea, proposals are presented to prevent such weaknesses in future programs and increase their effectiveness. Some of these items include: pilot implementation of the policy on a limited and temporary basis before widespread implementation, continuous monitoring of program implementation and evaluation of its performance in line with achieving the legislator’s main goal, transparency in the implementation process and public publication of results, determining a specific time frame for program implementation such that its extension is conditional on a positive performance evaluation, conducting periodic surveys among stakeholders to reform the policy and implementation method, and identifying and providing initial requirements for program implementation in the text of the law.

Abstract This report examines the consequences of Donald Trump’s executive order ending the 33-year moratorium on nuclear tests and immediate readiness to resume them. The main argument of the text is that this decision is not merely a technical measure to modernize the US nuclear arsenal, but a dangerous turning point in the international system’s transition to a state of “Nuclear Anarchy” and the intensification of uncontrollable great power rivalries. By seriously undermining arms control legal regimes, especially the Comprehensive Nuclear-Test-Ban Treaty (CTBT) and the Non-Proliferation Treaty (NPT), this order activates the security dilemma and pushes US strategic rivals, particularly China and Russia, toward symmetric responses and the expansion of nuclear capabilities; a matter that increases the risk of strategic instability and unwanted wars. The findings of this research show that the United States, relying on extensive data from thousands of previous tests and advanced simulation programs, lacks an immediate technical need for real tests, and the motives for this decision are considered mainly political and signaling. Furthermore, logistical obstacles, domestic legal challenges, and the possibility of losing asymmetric technological advantage make this action a strategic error. Consequently, while stripping bare the double standard and “Nuclear Apartheid,” this development subjects the global security environment to fundamental changes. The conclusion of the report is that the world is moving toward an era of the decline of traditional security umbrellas and independent deterrence; a situation that makes redefining national power based on endogenous capabilities and coalition diplomacy inevitable for independent actors.

Abstract  Corruption, as a structural challenge, threatens sustainable development and effective governance; meanwhile, technologies such as Artificial Intelligence, Blockchain, Big Data, and E-government have provided efficient tools for transparency and corruption prevention. This report was conducted with the aim of examining the role of modern technologies in combating corruption through a comparative study of the experiences of selected countries (Estonia, South Korea, Brazil, India, and Georgia). Findings show that the studied countries, by employing integrated systems (such as electronic tenders, monitoring dashboards, and public reporting platforms), have been able to significantly reduce the level of corruption. For example, a 1% increase in the E-government Development Index has been associated with a 1.17% decrease in corruption. The success of these experiences depends on key factors such as political will, an efficient legal framework, data-driven governance, and inter-institutional coordination. The report’s results indicate that technologies act not only as reactive tools but also with the capability of structural prediction and prevention of corruption. By analyzing global patterns, this study offers a framework for designing technological policies tailored to Iran’s governance structure and can serve as a basis for drafting a national roadmap for smart combat against corruption.

Abstract Although the subject of post-doctorate has received attention from policymakers in the country in the last decade or two, the capacity of this period has not been properly used to solve the country’s problems. According to Clause “B” of Article (94) of the 7th Progress Plan Law, universities and educational and research institutions are obliged to allocate at least 20% of their postdoctoral researcher capacity to demand-driven applied, industrial, and technological courses, but the implementation of this clause has faced various issues and problems in practice. In this regard, this report has identified the challenges and executive issues of the postdoctoral period, such as problems with the compensation system for postdoctoral researchers (especially since these individuals are married or of marriageable age), the non-applied nature of postdoctoral topics, weak participation of agencies, companies, and industries in postdoctoral courses, and lack of sufficient supervision over host professors. For this purpose, policy proposals regarding the amendment of the “Regulation on Recruitment and Employment of Postdoctoral Researchers” emphasizing the researcher’s experience and performance, increasing the maximum allowable time gap between obtaining a PhD and the postdoctoral period to 5 years, determining the admission capacity of postdoctoral researchers for institutions, technology centers, and industrial units, facilitating the admission of postdoctoral researchers from among international graduates, considering points for the promotion of host professors of postdoctoral courses, and defining joint post-doctorates with international universities have been presented with the aim of overcoming the identified challenges and making postdoctoral courses effective for solving the country’s problems.

Abstract  A review of the credits of the Ministry of Cultural Heritage, Tourism, and Handicrafts in the Budget Bill for the year 1405 shows that although the current expenses of this ministry have seen significant growth, the significant decrease in capital asset acquisition credits has caused a drop in total credits and challenges in implementing construction projects. Accordingly, the total current expenses of the ministry have increased from 36,747,500 million Rials (equivalent to 3,674 billion Tomans) in the 1404 Budget Law to 45,779,240 million Rials (equivalent to 4,577 billion Tomans) in the 1405 Budget Bill, experiencing a growth of about 24%. In contrast, capital asset acquisition credits have reached 30,197,600 million Rials (equivalent to 3,019 billion Tomans) in the 1405 bill from 42,730,000 million Rials (equivalent to 4,273 billion Tomans) in 1404, showing a decrease of more than 29%. The result of these changes is a decrease in the total credits of the Ministry of Cultural Heritage, Tourism, and Handicrafts from 79,477,500 million Rials (equivalent to 7,947 billion Tomans) in the 1404 Budget Law to 75,666,840 million Rials (equivalent to 7,566 billion Tomans) in the 1405 Budget Bill, indicating a 4.8% decrease. This trend can severely limit the financing of development and construction projects of this ministry. Given the reduction in credits for the Iran Touring and Tourism Development Company and this company’s role in constructing roadside restrooms, and the dependence of about 70% of domestic tourism trips on personal transport and the quality of roadside services, a decline in the quality of the tourism experience is probable. Also, considering the reduction in the share of capital asset acquisition credits of this ministry and the reduction of the ministry’s ability to compensate people’s property rights, there is a possibility of increased conflict between personal interests and the protection of cultural heritage in society.

Abstract Having a timely and reliable picture of the country’s GDP developments can effectively help improve policymaking and more accurate macroeconomic monitoring. Given the delay of statistical authorities in this area and repeated requests from members of the Islamic Parliament to address this deficiency and provide a timely picture of economic growth, the Majlis Research Center has endeavored to provide a computational infrastructure to estimate and present the country’s economic growth with monthly frequency and in the fastest possible time. According to the latest Central Bank statistics in the first half of the year 1404, the country’s GDP growth compared to the same period last year, with oil and without oil, was -0.6% and -0.8%, respectively. According to MRC calculations, GDP growth at basic prices in Aban of the year 1404 (Oct-Nov 2025) compared to the same month last year is estimated at 2.3%, and economic growth without oil at 2.7%. The estimation results show that in Aban 1404 compared to the same month last year, the value added of the “Agriculture” group registered a negative growth of 1.9%, the “Oil” group a negative growth of 1.9%, the “Industries and Mines” group a growth of 2.4%, and the “Services” group a growth of 3.7%. Also, the estimation of final expenditure components shows that in Aban 1404 compared to the same month last year, private sector final consumption expenditure had a negative growth of 0.8%, government final consumption expenditure a growth of 3.5%, gross fixed capital formation a negative growth of 7.9%, exports of goods and services a growth of 8.5%, imports of goods and services a growth of 3.4%, and GDP at market prices a growth of 3%.

Abstract Based on the latest reviews, the phenomenon of land subsidence in Iran continues to have an upward and worrying trend. Controlling this crisis requires extensive cross-sectoral policy changes, deep reforms in governance principles and water management structures, and a shift from a structural to a non-structural approach, including reforming the pattern and management of water consumption in the country. This phenomenon manifests in two areas: crisis formation (dependent on governance and water resource management) and impact (in the form of destruction of structures, infrastructure, and the physical environment). Based on the latest reviews, about 37.2% of the total extractable reserves of the country’s aquifers have been depleted so far. It should be noted that even this amount is sufficient to declare the approximate death and probable irreversibility of conditions in a significant portion of the country’s aquifers. Given the importance of this issue, the “Plan for Controlling Land Subsidence and Reducing Its Effects” was prepared in twelve articles by the High Council of Provinces and initially presented to the Parliament as a bill. After expert reviews and applying some amendments, the generalities of the revised version were approved as a plan by the specialized commission of the Parliament. This report examines various dimensions of the subsidence crisis, points of the said plan, and provides opinions on its articles and notes. While agreeing with the generalities of this plan, the existence of some overlaps or conflicts between the articles of the said plan and existing laws makes drafting a cohesive text with effective enforcement guarantees necessary. In this regard, a comprehensive pathology of existing laws, regulatory frameworks, and policies must be considered by policymakers and decision-makers in fields related to this crisis before any new legislative action.

Abstract With the development of mining activities in the country and the broadening of issues in this field over the past few decades, policymaking in this sector has gradually taken on more complex dimensions. This issue has made the necessity of access to statistics and information in this sector more apparent than ever for activists in this field and mining policymakers. In fact, it can be said that the quality of policymaking in the mining sector largely depends on access to comprehensive, accurate, and up-to-date information on the performance of mines and mineral industries in the country. However, it appears that currently, the mining policymaker does not have an accurate and comprehensive picture of the status of the mining sector in the country due to limited access to statistics and information. This issue can be examined from various aspects, including accurate statistics related to the amount of mineral reserves and explorations in the country, government revenue from the mining sector including state royalties, the amount of annual extraction of mines, etc. For example, current estimates regarding the amount of discovered mineral reserves in the country are not accurate. Also, regarding state royalties received from mines, over the past years, there have been no accurate statistics in the responsible agencies regarding the amount of collected or deferred state royalties broken down by each mine. For this reason and with the aim of providing a comprehensive and accurate picture of the country’s mining sector, the Mining and Mineral Industries Group of this Center has initiated the compilation of a series of reports titled “Indicator of the Country’s Mining and Mineral Industries Sector.” In this series of reports, an attempt has been made to present a macro picture of the mining sector, broken down by reserves and exploration, exploitation, trade of minerals, and mineral industries in intermittent time intervals, based on the production and analysis of accurate and up-to-date statistics and information. in the initial issues, the status of this sector up to the end of the year 1402 (March 2024), before the start of the 7th Five-Year Progress Plan Law, has been examined. In the present report, as the first issue of this series, issues related to the field of mineral reserves and explorations have been examined.

Abstract Over the past years, researchers and experts, at the time of the presentation of the Budget Bill to the Islamic Parliament, have pointed out the flaws in the subject of litigation costs in Iran’s legal system, and there has been a demand from the drafters and approvers of the Budget Bill to review this matter, but unfortunately, some flaws remain. As an example, it can be mentioned that the amounts of litigation costs regarding various cases do not have the necessary proportion and coordination and are sometimes not coordinated with the work and services provided by the service-providing agency. For instance, the litigation cost of the primary stage in financial claims has increased in previous years to the amount of 2.5% to 3.5% in the primary stage, 4.5% in the appeal stage, and 5.5% in the cassation stage. Alongside this issue, no ceiling has been considered for litigation costs, such that in claims with high demands, this cost may reach over several hundred million Tomans, which the general public is unable to pay as litigation costs. Considering that in the Budget Bill for the year 1405, in Table No. 16, the rate of tariffs related to litigation costs in the coming year has been raised, in this writing, the flaws in the subject of litigation costs in Iran’s legal system and specifically the objections to Table No. 16, inserted in pages 290 onwards of the 1405 Budget Bill, have been examined, and finally, suggestions for amending the aforementioned table in the said bill will be presented. It is hoped that this report will be considered by decision-makers during the process of review and approval of the 1405 Budget Bill in the Islamic Parliament and also in the preparation and approval of annual budget bills in future years.

Abstract The law governing construction in the country’s private sector is the Building Engineering and Control System Law approved in 1995. Although this law was progressive for its time and a response to the need to improve construction quality (especially after the severe damage of the Rudbar and Manjil earthquake), it is profoundly incompatible with the country’s conditions today. Extensive transformation in the field of execution, knowledge, and specialized building disciplines, a significant increase in graduates of related engineering fields, quantitative and qualitative differences and the scale of constructions, the dominance of regulations and instructions, problems with work referral and accumulation of money in the accounts of Engineering System Organizations, conflict of interest of organization pillars, ease of violation and non-observance or lack of commitment to National Building Regulations, the crisis of engineering responsibility, dysfunction of associate organizations, lack of transparency in the mechanism of provincial boards of directors, and intensification of financial and political motives contrary to the spirit governing non-profit professional associations have caused executive problems and dissatisfaction among the people, builders, engineers, and urban managers. This is while in Clause (7) of the General Policies of the System in Urban Planning Affairs (2010) communicated by the Supreme Leader - strengthening and making the engineering system efficient - and Clause (7) of the General Policies of the System in Housing Affairs (2010) communicated by the Supreme Leader - mandating construction standards, National Building Regulations, and energy-saving plans - addressing the status of the country’s engineering structure has been emphasized, and from the beginning of the communication of these policies until today, in the 9th, 10th, 11th, and 12th terms of the Islamic Parliament, efforts have been made to amend this law. In this regard, the “Plan to Amend Articles of the Building Engineering and Control System Law,” registered under number 57 in the year 1403, was finally approved in 28 articles by the Civil Commission in the session dated 2025/10/18 with the presence of experts and officials of executive agencies for review in the floor, following long and numerous sessions over past years. A review of the generalities of the proposed plan shows that the proposed plan has strengths such as integrating the technical-civil system and the engineering system in terms of technical criteria, foreseeing up-to-date components to reform the construction process in the country such as classification, transparency in diagnosis, increasing supervision power over the Engineering System Organization through reforming pillars and transparency in the duties of supervisory pillars, redefining the responsibilities of the owner, builder, and permit-issuing authorities, updating the deterrence of penalties, and improving the enforcement guarantee of laws. However, the proposed plan still faces challenges in transparency in building control, lack of transparency in preventing formal (sham) activities in the private sector, and problems for applicants entering the profession. The text of the plan is generally approved but requires amendment of a number of articles due to reasons such as inconsistency with some professional considerations and upstream legal standards; therefore, approval of the plan’s generalities is recommended.

Abstract  A review of the status of credit allocation of the Budget Law for the year 1404 of the Ministry of Cultural Heritage, Tourism, and Handicrafts shows that in the first eight months of the year 1404, out of the total approved current expenses of this ministry, the amount of 14,255,860 million Rials (equivalent to 1,425 billion Tomans) and out of its total capital asset acquisition credits, the amount of 7,923,410 million Rials (equivalent to 792 billion Tomans) has been allocated. Also, the amount of 3,750,000 million Rials (equivalent to 375 billion Tomans) from notified current credits under miscellaneous rows has not been transferred to the Ministry of Cultural Heritage, Tourism, and Handicrafts, and the amount of 562,812 million Rials (equivalent to 56 billion Tomans) from notified capital asset acquisition credits under the said rows has been allocated. The total credits allocated to capital asset acquisition projects under each of the deputies were 4,581,160 million Rials (equivalent to 458 billion Tomans) for the Cultural Heritage Deputy, 1,912,812 million Rials (191 billion Tomans) for the Tourism Deputy, 1,575,000 million Rials (157 billion Tomans) for the Development and Management Deputy, and 55,000 million Rials (equivalent to 5.5 billion Tomans) for the Handicrafts Deputy. Also, from the total credits of the main row of the Ministry of Cultural Heritage, Tourism, and Handicrafts in the Budget Law of the year 1404, 53.91% of its current expenses and 23% of its capital asset acquisition credits have been allocated so far. This issue indicates that although the eight-month performance of realizing budgetary credits of the Ministry of Cultural Heritage, Tourism, and Handicrafts in the year 1404 has improved compared to the same period in the past two years, the percentage of allocation of capital asset acquisition credits of this ministry in the first eight months is still not in a suitable condition.

Abstract  Following the series of reports on the consequences of the Ukraine crisis in the energy sector, this report addresses the status of Europe’s fossil energy supply before and after the Ukraine crisis. The European Union is one of the large consumers of energy, and due to the insufficiency of domestic resources, it has supplied a major part of its energy through imports of fossil fuels over past decades. Given the geographical proximity and the existence of vast energy resources in Russia, this country was considered the main source of EU energy imports until before the Ukraine war. But with the start of the war, this situation has changed, and Russia’s share in EU energy imports in 2023 compared to 2021 decreased from 25% to 3% in crude oil, from 27% to 5% in oil products, from 44% to 15% in gas, and from 53% to 5% in coal. A major part of this decrease has been covered by imports from other countries and partly by consumption reduction (optimization and demand destruction). Norway and the USA in crude oil and natural gas, and Colombia, the USA, and Australia in coal, have compensated for the major reduction in EU imports from Russia. In summary, the main result of the Ukraine crisis in the energy trade sector can be considered the severing of relations between Russia and the EU, the strengthening of US relations with this Union, and the strengthening of Russia’s relations with China and India.

Abstract  The Law on Tax on Speculation and Speculative Activities was enacted with the aim of controlling non-productive activities, promoting tax justice, and directing resources toward productive sectors of the economy. In this law, the main approach is to utilize information from third parties who are involved in transactions; among these, the Deeds and Properties Registration Organization, as one of the most important third parties, has multiple duties regarding the issuance of electronic invoices, which is primarily carried out through Notary Public offices as the executive arm of this organization. This report aims to explain and consolidate the main duties of the aforementioned organization within the framework of the said law, to clarify the role of this institution in achieving the law’s goals and to enable tracking and monitoring of its implementation. These duties can be categorized into five main axes: 1) Issuing electronic invoices; 2) Collecting capital gains tax on account; 3) Creating escrow accounts; 4) Exchanging information with other agencies; and 5) Determining the standard for allocating unique IDs to properties. Alongside these duties, the legislator has foreseen a mechanism to compensate for the costs arising from the issuance of electronic invoices and has obliged the Tax Administration to pay the relevant service tariffs according to the tariff approved by the Economic Council. This prevents the imposition of double costs on the Deeds and Properties Registration Organization and Notary Public offices. It is important to note that the information contained in electronic invoices, such as the price and date of the transaction, will be the main basis for calculating capital gains tax and other taxes and will be used in the preparation of the “default tax return” by the Tax Administration.

Abstract  Given the increasing expansion of corrupt criminal acts at the transnational level and the rapid and innovative evolution of methods used by perpetrators of such crimes, especially in the context of organized cross-border crimes, strengthening international and regional cooperation in the comprehensive fight against this phenomenon can provide more favorable grounds for the criminal justice system to confront such crimes. The convention in question, whose members are the member states of the Organization of Islamic Cooperation (OIC), intends to effectively enhance cooperation regarding financial and economic corruption cases at the stage of gathering evidence and documents (preliminary investigation). Since the exit of perpetrators from the territorial jurisdiction and the transfer of proceeds of crime can seriously disrupt the process of adjudicating such crimes, realizing the goals of the criminal justice system can be hoped for in light of the cooperation subject to this convention. The report proceeds to review this bill and the single article for accession.

Abstract The “Plan for Support and Dealing with Violations in the Field of Inclusive Audio and Video in Cyberspace” has been announced in the 12th Parliament with the aim of organizing the legal and institutional activities of inclusive audio and video service providers in cyberspace and in response to the developments in the country’s media ecosystem. Despite the expansion of these services over more than a decade, the lack of a comprehensive and coherent law has resulted in conceptual ambiguities, conflicts in regulatory competence, ambiguity in instances of violations subject to enforcement, weak legal security for activists, and weakness in protecting the rights of users and producers. The current plan, prepared relying on the country’s macro cultural laws and policies, including Clause “P” of Article (77) of the 7th Progress Plan Law and resolutions of the Supreme Council of Cultural Revolution, has strengths in areas such as explaining principles and requirements for user rights observance by service providers, mandating regulators to provide targeted support to active platforms in the inclusive audio and video ecosystem based on cultural and value-oriented indicators, foreseeing financial and technical support to strengthen domestic content production and development capacity, and enumerating violations and punishments. However, the full realization of the plan’s goals requires amending and completing its basic chapters regarding conceptual precision, precise determination of the scope of inclusion, strengthening user rights by inserting precise criteria and standards in the text of the law, observing the hierarchy of regulation through the approval of executive bylaws of the law by the Cabinet of Ministers, conditioning support on transparent, fair, and appealable mechanisms, and proposing the formation of a multi-stakeholder council for the professional and fair determination of this support. Therefore, while agreeing with the generalities of the current plan, it is emphasized that its correction and completion in the above cases is a necessary condition for the formation of fair and effective rules in this field.

Abstract  Digital transformation in the public sector has become one of the key axes of modern governance, and realizing a smart government requires institutional synergy, data-driven governance, and a unified and binding framework. This report analyzes two main documents related to this field: the “Smart Government Roadmap” and the “Executive Bylaw of Clause (J) of Article (107) of the 7th Progress Plan Law” to examine the strengths and existing structural, content, and institutional challenges. Findings show that although both documents have made progress in areas such as process re-engineering, eliminating duplicate processes, and improving citizen experience, overlapping missions, interference of steering structures, inconsistency of definitions, and neglect of data governance have weakened efficiency and reduced institutional cohesion. These parallel activities have fragmented the path to realizing smart government from the policy level to execution and prevented the formation of a coherent digital ecosystem. The analysis results indicate that a successful transition to smart government requires the formulation of a “Comprehensive, Exclusive, and Single Document” that, while consolidating existing documents, defines the national division of labor, unity of command, and inter-sectoral coordination mechanisms. Furthermore, forming a national working group for drafting and defining standards, changing the composition of members of some working groups, and designing a data governance annex are among the policy recommendations of this report.

Abstract  A review of the total credits of the Research Institute of Cultural Heritage and Tourism shows that the average annual growth of these credits during the years 2013 to 2025 was about 28%, with the highest growth rate in 2025 at 77.68% and the lowest in 2020 at only 29%. It should be noted that in the Budget Law of 1404 (2025), the total credits of the Research Institute of Cultural Heritage and Tourism were 271 billion Tomans. Examination of the status of current credits in the period of 2013 to 2025 indicates instability in the allocation of current credits. Specifically, the ratio of allocation to notification of current credits has been accompanied by severe fluctuations in different years. These fluctuations indicate the absence of a stable pattern in budget allocation and have faced the institute with serious instability in long-term planning and execution of research projects. The amount of capital asset acquisition credits allocated to this institute in 2025 was 2.25 times the said credit in 2013. This issue has led to the stoppage and slowness of the implementation of study projects and the inability to supply and modernize laboratory equipment. It is suggested that the Plan and Budget Organization, in cooperation with the Ministry of Cultural Heritage and Tourism, in determining the annual current credits of the Research Institute of Cultural Heritage and Tourism, consider the share of salaries and wages in such a way that at least 20% of the total budget is allocated to cover the costs of research programs and specialized activities (non-personnel credits) so that the institute maintains the necessary ability for its field research studies.

Abstract This report is compiled with the aim of supervisory analysis of the implementation of Clause “A” of Article (105) of the 7th Progress Plan Law and assessing its first executive output in the Ministry of Agriculture Jihad. The central argument is that the disputes surrounding the resolution of the Supreme Administrative Council are not reducible solely to “bureaucratic resistance” but are rooted in a causal chain. At the macro level, the coexistence of three logics—efficiency-oriented, justice-oriented, and resilience-oriented—without a clear mechanism for conflict management, causes structural ambiguity in decision-making and evaluation criteria. This ambiguity, combined with the dominance of measurable quantitative indicators and the time limit for executing the mandate, has created a causal chain that has distanced the implementation of Article (105) from its qualitative goals and limited it to the mere realization of a quantitative reduction of units. The analysis of this report shows that the methodology adopted by the Administrative Organization, due to a limited understanding of parallel organizations, ignoring extra-organizational conflicts, a reductionist view of duties, and the displacement of roles between the organization and executive agencies, is unable to effectively identify truly unnecessary organizations and carries the risk of damaging the integrity of specialized systems. The report offers three key recommendations to correct the path: stopping the resolution and correcting the current methodology, pilot implementation in a few selected volunteer ministries from different work areas, and in the medium term, changing the policy-supervisory approach from “quantitativeness” to “outcome-based” in leading administrative system reform and government agility programs.

Abstract  With the amendment of Article (182) of the Parliament’s Internal Regulations regarding the procedure for reviewing the budget bill in the middle of the year 1404 (2025), the review of the bill became single-stage, changing the two-stage review procedure of the Budget Law that was implemented in the years 1403 and 1404. Accordingly, the government was obligated to present the budget bill all at once in a single stage, without budget provisions and notes, and solely including tables and figures. Therefore, unlike previous years, for the first time, the budget bill is without budget provisions and notes. The rule for adjusting the upcoming budget bill was such that based on assumptions and requirements of the resources side, the ceiling of attainable resources was determined, and then based on that and the requirements of the expenditure side, the expenditure ceiling was determined, and the growth rate of current and civil credits of agencies and miscellaneous items was adjusted. A general assessment of macro budget figures shows that the 1405 Budget Bill is adjusted with a contractionary approach aimed at minimizing the budget deficit; most forecasted revenue lines do not have overestimation, and the amount of unfunded budget deficit is much less compared to previous years. Also, calculations related to estimating revenues from oil and gas exports are adjusted with realistic scenarios. Conversely, a review of budget expenditures shows that the coefficient of government employee salary increase is set lower than the expected inflation rate of the current year, which means a reduction in the purchasing power of government employees. Also, the budgetary implications of some provisions of the 7th Plan Law are not included in the bill. Furthermore, the budget bill is not explicit regarding the subsidy distribution mechanism and has not proposed a clear policy, and in the field of civil (construction) credits, despite the country’s need to develop these resources, no growth has been considered. In summary, it can be concluded that the budget is closed cautiously on the resources side, and there is a possibility of increasing budget resources with constraints. On the expenditure side, the most important budget decisions are the lack of growth in salaries and benefits proportional to inflation despite the legal mandate of Article 125 of the Civil Service Management Law, which causes livelihood pressure on a wide section of employees and retirees, and on the other hand, by indirectly affecting the levels considered for the minimum wage, it affects the livelihood of workers and pension of retirees. Another important expenditure decision that affects growth is the lack of increase in credit for civil projects, which also affects economic growth. Regarding the form of budget presentation, the budget requires serious reforms regarding the inclusion of collective resource and expenditure figures in the budget total and reforms in resource and expenditure requirements, the unit considered for the budget, and some other cases. Finally, it seems that although the budget bill requires serious reforms at the level of macro approaches and key decisions, given the cautious closing of resources, contractionary closing of expenditures, the lack of linkage between proposed economic reforms and other parts of the budget, and the possibility of independent decision-making regarding them, if the government cooperates and agrees, it is possible to correct a significant part of the flaws during the process of reviewing the budget bill in Parliament.

Abstract  The bill for the approval of the Convention on the International Organization for Marine Aids to Navigation has been sent to the Islamic Parliament for legal formalities and includes an introduction, twenty-two articles, and an annex. According to Article (15) of the convention, if the Islamic Republic of Iran does not determine the status of amendments to this convention within 6 months (subject of Principles (77) and (125) of the Constitution), the said amendments will become binding internationally even without approval in the Islamic Parliament and will be binding for the country based on the original text of the convention. Furthermore, according to Article (16), no reservation clause will be considered regarding this convention; therefore, inserting a condition under the single article to observe Principles (77), (125), and (139) of the Constitution regarding the necessity of approval of amendments and the arbitration process by Parliament faces ambiguity. In order to further clarify how to resolve the ambiguity of what was stated, it is suggested that the current bill be referred to the commission and Note “1” under the single article of the commission’s approval be amended as follows: “Note ‘1’ - In the implementation of this convention and its subsequent amendments, observance of Principles (77), (125), and (139) of the Constitution of the Islamic Republic of Iran is mandatory. The government is obliged, in case of non-approval of amendments listed in Article (15) of the convention in the Islamic Parliament within the time limit specified in Clause ‘5’ of this Article, to announce to the depository before the expiration of the period prescribed in this clause that the amendment will become binding for the Government of the Islamic Republic of Iran only after the subsequent notification of its acceptance is sent.”

Abstract This report, focusing on the cultural dimension of national branding, analyzes the gap between Iran’s rich Iranian-Islamic identity and the current position of its national brand image in global indexes. A critical analysis of national brand and country image indexes, while revealing their conceptual and methodological biases (such as “reducing culture to commodities,” “assumed universality of Western values,” and “geographical and class bias in sampling”), displays a paradoxical image of “high familiarity and influence versus low reputation” for Iran. The pathology of this situation can be pursued at two levels: internally, “institutional inflation” and “inefficient overlap” with more than 60 involved agencies, the “lack of a unified and agile command,” and “weakness in converting rich heritage into attractive experience” are evident. Externally, “imposed cultural isolation,” “strategic incoordination in sending image-making messages,” and “weakness in digital diplomacy” have led to the dominance of negative narratives. In order to resolve these challenges, proposed policy and legislative solutions include: establishing a “National Branding Steering Center” as an agile and trans-sectoral institution under the Presidency; creating a “National Brand Data Single Window” to resolve the data gap and statistical sanctions; leading “Data Diplomacy” for active interaction with ranking indexes; designing and launching alternative global indexes with the participation of aligned countries; activating and guiding existing legal capacities (with emphasis on the 7th Progress Plan), international joint production and export of cultural industries (especially animation and digital games), designing and holding events such as the “Global Nowruz Prize,” and launching people-based, narrative-making, and multilateral campaigns on modern communication platforms.

Abstract This report assesses the budgetary performance of the Ministry of Sports and Youth in the first eight months of the year 1404 (2025) by analyzing sports credits and provisions of the Budget Law. Findings show that despite a 47% growth in approved current credits and 77% in capital asset acquisition credits compared to the year 1403, there is a significant difference between approved credits and their performance. So that only 29% of total approved credits have been allocated so far. This figure shows that the Ministry’s access to financial resources has been less than one-third of the approved plan. The allocation rate of current credits is 41% and capital credits only 18%. The low allocation rate of capital credits indicates that although the plan or “intention” of infrastructure development has increased quantitatively in the law, the financial capacity or “possibility” of its implementation remains very limited due to financing obstacles. An important point is the lack of full allocation of key resources such as the 0.27% share of Value Added Tax (for public sports and youth) and duties on harmful goods, whose credit realization has been 27% and close to zero (0.32%) respectively, severely affecting the macro goals of “popularizing sports”. In contrast, credits related to specific events (such as aid for participation in the Asian Games and aid to the Wrestling Federation) have had full or high allocation, indicating the government’s high priority in targeted support for strategic sports events and achieving immediate cultural and international achievements. The provisions of the 1404 Budget Law in the sports sector, despite creating stable and specific financial capacities in the text of the law (such as the subject of value-added tax and the subject of duties on goods harmful to health), have been ineffective in practice due to serious defects in execution and supervision, and overall, their performance has been about one-fifth.

Abstract The subject of the present research is to examine the causes related to the role-playing of people in the matter of governance. In other words, on the one hand, the causes of the non-realization of the optimal role-playing of people in the current state of governance in Iran today, and on the other hand, the reasons necessary to realize this importance were studied. Therefore, the present research has been conducted with the aim of extracting the aforementioned causes and finally providing policy recommendations. The method used in this research is the Causal Layered Analysis (CLA) model. Using this method, each of the current and desired states has been formulated in four layers: litany, systemic, discourse, and metaphor. After extracting the causes related to the visible layer (litany) and the systems layer, in the discourse layer, three discourses of “State Centralism,” “Market Society,” and “Reductionist Popularization” represent the current situation, and conversely, “Popular Governance” was identified as the main discourse of the desired situation. Among the metaphors, the metaphor of “Authoritarianism” corresponding to the state centralism discourse and the metaphor of “Imamat of the Ummah” corresponding to the popular governance discourse were the central metaphors. Finally, two proposal packages were presented: First, the most important proposed policies were adjusted under the axes of structural reconstruction, driver-centricity, redefinition and consolidation of roles, field multiplication, headquarters agility, anti-capitalist regulation, agency nurturing, discourse flow-making, neighborhood-centrism, immunity generation, people-based monitoring and evaluation, and finally social institution building. Second, an image of the toolkit and actions consistent with the popular governance model was arranged.

Abstract This report examines the resources of the National Budget Bill for the year 1405 (2026-2027) and attempts to provide a clear picture of the composition of resources, key assumptions, realism of figures, and assessment of resource realization. In the 1405 Budget Bill, the total national budget ceiling is estimated at about 14,441 trillion Tomans and the government’s general budget at 5,954 trillion Tomans; government public resources are also seen at about 5,220 trillion Tomans, which shows a 5% growth compared to the approved figure of the previous year, but shows a higher growth (29%) compared to the performance forecast of the year 1404. One of the important changes is the addition of the resource requirements table and the transfer of part of the policy variables to tables; a subject that, after the presentation of the bill without including provisions, has found a decisive role in explaining resource assumptions. From the perspective of resource composition, the share of revenues (especially taxes) has increased, and in contrast, the sale of capital assets has decreased significantly compared to the previous year’s approval; also, the issuance of bonds and borrowing from the National Development Fund still have a high weight in financing. Alongside strengths such as more cautious forecasting of oil revenues and asset monetization, the risk of non-realization of part of oil resources and borrowing from the National Development Fund could lead to an unfunded deficit of about 130 trillion Tomans; moreover, in unfavorable scenarios, this figure could increase to about 330 trillion Tomans. Due to the removal of the preferential currency and the increase in the first exchange center rate, the expenses of government agencies such as feeding students, soldiers, prisoners, guaranteed purchase of wheat from farmers, and other salary increases, in addition to the credits seen in the 1405 Budget Bill, require at least 1,300 trillion Tomans in new resources. This is while the total resources released from the exchange rate reform are at most 1,260 trillion Tomans.

Abstract This report examines tax requirements and tax figures in the tables of the Budget Bill for the year 1405. In the bill, total tax and customs revenues are equal to 2,961 trillion Tomans, which has increased by about 42% compared to the year 1404. Setting aside import taxes, the total of Direct Taxes and Tax on Goods and Services is 2,730 trillion Tomans. Compared to the year 1404, this number has a +50% change. In the bill, several legal reforms have occurred compared to the previous year. Applying a ceiling for tax exemptions of the “Law on Financing Production and Infrastructure” and increasing the Value Added Tax rate from 10% to 12% are the most important reforms. Some reforms also have a negative impact in terms of revenue. If we set aside revenue changes resulting from reforms, compared to the year 1404, the total of Direct Taxes and Tax on Goods and Services has only grown by +24%. This shows that compared to the forecast of the nominal level of the economy, the main core of revenues has very little growth. On the other hand, the share of tax revenues in total public resources is 57% and in current expenses is 74%. It is predicted that the ratio of tax revenues to Gross Domestic Product (GDP) will be 5.9%, which has decreased slightly compared to the year 1404 and is still less than around the years 2016 (6.5%) and the quantitative target of the 7th Plan in the year 1405 (7.4%). Also, based on the supporting documents of the Budget Bill for the year 1405, the total lost revenues of the government due to tax exemptions and forgiveness in the year 1405 is estimated at 2,980 trillion Tomans. Finally, reforming tax exemptions, moving towards wealth tax, approving the Total Income Tax, and merging the process of collecting insurance premiums and salary tax in the year 1405 are the most important recommendations of the report.

Abstract  In the National Budget Bill for the year 1405, about 39 trillion Tomans has been allocated from the public budget for media agencies, which is a 2% increase compared to last year. Based on this, the share of media credits from the government’s public expenditures in this bill is estimated at about 0.6%. The credits forecasted for media agencies in the 1405 Budget Bill are as follows: 1. About 38 trillion Tomans for the Islamic Republic of Iran Broadcasting (IRIB); 2. About 500 billion Tomans for the Islamic Republic News Agency (IRNA); 3. About 175 billion Tomans for the Iranian Students’ News Agency (ISNA); 4. About 30 billion Tomans for the Supervisory Council on IRIB; 5. About 200 billion Tomans for the Government Information Council. This report, while describing the credits of media sector agencies and the ratio of the 1405 Budget Bill credits to the 7th Progress Plan Law, offers specific suggestions for reforming budgetary credits and aligning them with legal requirements. The most important suggestions of this report in two substantive and formal axes are: 1. Resolving ambiguity and observing relevant laws and resolutions in estimating IRIB credits, such as the requirement to observe the Note of Clause “A” of Article (77) (regarding the increase of the IRIB budget based on the annual budget increase), Clause “B” of Article (76) (Clause “Th” of Note “8” approved in 1404) of the 7th Progress Plan Law (regarding the spending of 1% of the current expenses of state-owned companies towards Islamic ethics and culture); 2. Separating the credits of IQNA and ICANA news agencies from the aggregate budget of their respective agencies for the sake of credit transparency in the media sector.

Abstract The budget of the country’s executive agencies is usually presented in Table 7 of the annual budgets, and the share of this section in the budget has reached 67% in the year 1405. The budget of executive agencies has grown by nearly 26% compared to the Budget Law of 1404, reaching 3,971 trillion Tomans. In this report, various executive agencies are categorized into the three branches of government and other agencies, and the share of each from the total budget of executive agencies is examined. 79.4% of total credits belong to the Executive Branch, 16.6% to other agencies, 3.7% to the Judiciary, and 0.3% to the Legislature. Of course, it should be noted that the mentioned figures are merely shares regarding the general budget ceiling, and considering extra-budgetary items such as defense foundation credits, the mentioned ratios change. The Plan and Budget Organization, in line with the duties of the 7th Development Plan, has taken steps towards program-based budgeting in preparing the 1405 Budget Bill. Accordingly, it has distributed the budget of executive agencies under programs defined based on upstream documents and has considered initial quantitative indicators to evaluate the realization of programs. Although this section has a significant distance to go before full implementation, Parliament’s attention to the program budget can help better realize program-based budgeting. In implementing Article 182 of the Parliament’s Internal Regulations, and also to create the necessary platform for monitoring the implementation of the Plan Law, it is necessary to determine the status of specific relevant provisions of the 7th Plan Law regarding each executive agency in terms of execution or non-execution for financing in the budget bill.

Abstract A review of the performance of credits in the field of religion, Islamic guidance, and endowments in the country’s Budget Law of 1404 shows that in the first 9 months of 1404, about 60% of total credits have been realized. This level of performance is evaluated as acceptable considering the specific conditions of the country, including the 12-day war, although the 15% gap between this performance and three-quarters (3/4) of the approved budget can hinder the effective planning of agencies. Reviews show that more than 66% of the current credits of agencies in this field are spent on compensating human resource services. In contrast, credits of Tables No. (9) and (12) of the 1404 Budget Law—which supervise specific activities and strategic programs in the field of religion and culture—have faced a performance of less than 40%; a situation that, on one hand, may indicate the lack of priority of these credits for the government and, on the other hand, reflects structural problems in the mechanism of collection and allocation of these resources. In particular, the credits subject to Clause “B” of Article (76) of the 7th Progress Plan Law, which should have been funded from one percent of the current expenses of state-owned companies, have only been realized by about 33% and, like previous years, are accompanied by serious obstacles in collection, allocation, and supervision. The late allocation of these credits has in turn deprived the responsible agencies of the opportunity for effective planning.

Abstract In Azar 1404 (November-December 2025), the production and sales indices experienced an increase of 6.1% and 7.7% respectively compared to the same month of the previous year. In contrast, compared to the previous month, the production and sales indices decreased by 2.7% and 0.2%. In Azar 1404, the production and sales index of the “Automobile and Parts” activity line increased by 9.5% and 6.5% respectively compared to the same month of the previous year. Also, the production and sales index of the “Chemicals excluding Pharmaceuticals” activity line increased by 19.4% and 23.2% respectively compared to the same month of the previous year. In Azar 1404, the monthly growth rate of prices of listed industrial companies increased by 3.3%, and point-to-point growth reached 54.8% with an increase of 7.3 percentage points compared to the previous month. It is worth noting that the annual average price index of listed industrial activities in Azar 1404 increased by 7.5 percentage points compared to the previous month, showing a 47.5% increase.

Abstract The E-Government Development Index (EGDI) is a composite measure that evaluates the readiness, capacity, and progress of a country in using e-government to provide public services. Due to the high importance of the issue of smart government in the digital age and also the importance of the ranking and scores of this index, which is prepared and published every two years by the United Nations Department of Economic and Social Affairs (UNDESA) in cooperation with some other international institutions, this index has found a special place in the country’s laws; such that in the administrative system reform chapter of the 7th Progress Plan Law of the Islamic Republic of Iran and in Article 104, it is stated that Iran’s vision by the end of this plan is to reach rank 75 in the world according to the E-Government Development Index ranking. Also, Article 107 of this law emphasizes the necessity of improving Iran’s rank in domestic and international indicators related to smart government. This report, by reviewing the latest version of the assessment published by the United Nations in 2024, examines the components of this index and introduces them. E-participation, service delivery, and e-government literacy were evaluated as the most important priorities with the greatest impact on the country’s rank in this index. Focusing on the National Smart Government Services Window, improving public digital literacy, developing citizens’ e-participation, optimizing the legal and institutional framework, creating an e-government innovation ecosystem, and establishing an e-government monitoring and evaluation system are among the recommendations presented.

Abstract According to the 1405 Budget Bill, the share of the “Cultural Services” chapter from the government’s public budget expenditures (5,900 trillion Tomans) is estimated at about 0.36%, which shows a 0.01% decrease in the share of credits compared to the Budget Law of the previous year. The total current and capital asset acquisition credits of the Cultural Services chapter in the 1405 Budget Bill are estimated at about 21.5 trillion Tomans, which has grown by only 6.5% compared to the 1404 Budget Law. This is while the total credits of this chapter in the 1404 Budget Law had experienced a significant growth of about 90% compared to the performance of the 1403 Budget Law, indicating a tangible drop in credit growth in the 1405 Budget Bill. The main factor for this drop is the decrease in capital asset acquisition credits in the 1405 bill, which reached about 5.5 trillion Tomans with a 12.5% decrease. Also, the total approved current and capital asset acquisition credits of the main agencies of this sector in the 1404 Budget Law were about 14.8 trillion Tomans, which increased to about 17.2 trillion Tomans with about 16% growth in the 1405 bill. Provisions of the culture and art sector in the 7th Plan Law, including quantitative indicators of cultural institutions and art students (Article 74), water and electricity costs of cultural centers (Clause “H” of Article 75), support for culture and art activists (Clause “Dh” of Article 76), and infrastructural support for animation production (Clause “P” of Article 76) are not explicitly included in the 1405 bill, and this lack of transparency and non-inclusion of credits can hinder the implementation of these provisions.

Abstract The industry sector is one of the important pillars of Iran’s economy and also one of the influential sectors in economic growth. Appropriate policy-making for this industry sector requires sufficient knowledge of the structure and trends of important variables in this sector. This report, with the aim of assessing the performance of the industry sector in the first six months of the year 1404 and considering the goals set in the 7th Plan, examines and analyzes information on the status of production and sales growth in the industry sector (listed companies) and its major sub-sectors, macro industry indicators, operation and establishment licenses for industrial activities, and the business status in the industry sector separated by different industries. The results of this assessment can provide a clear picture of the current status of the industry sector and pave the way for adopting strategic decisions and effective policies to achieve the country’s industrial development goals. The report’s findings indicate a decrease in the growth of the industry sector in the first quarter of 1404 compared to the same period of the previous year. Also, in the first six months of 1404, negative growth appeared in the production and sales of listed industrial companies. In order to create employment in industrial activities, more current investment has been made compared to the previous year. In fact, on average, each industrial worker operates with a higher amount of capital in the industry sector.

Abstract  The current credits forecasted for the country’s provinces in the Budget Bill for the year 1405 are equivalent to 83 trillion Tomans, and the capital asset acquisition credits considered for provinces total about 288 trillion Tomans. The provincial capital asset acquisition credits in the budget bill are funded from five main sources: Provincial capital asset acquisition credits (direct provincial lines) amounting to 66 trillion Tomans; The 3% share of provinces from revenue obtained from the export of oil, gas, and gas condensates (one-third for oil and gas-rich provinces and two-thirds for less developed regions) amounting to 21.7 trillion Tomans; Credits subject to the Law on Balanced Use of Country’s Facilities to improve the level of less developed regions, equivalent to 3% of general budget resources amounting to 179 trillion Tomans, which constitutes the largest part of the provincial civil resources basket in the budget bill; Credits subject to 0.27% of Value Added Tax amounting to 6.3 trillion Tomans; Credits transferred from national to provincial level amounting to 9.5 trillion Tomans. It is worth noting that in addition to the above credits, a significant portion of resources is also allocated to provinces from national agencies in the form of “notified current and capital asset acquisition credits”; however, since these credits are at the disposal of ministries and national agencies and outside the authority and decision-making scope of provincial officials, they have not been calculated and analyzed in this report, similar to previous reports.

Abstract  The upcoming study examines the status of pension funds in the Budget Bill for the year 1405. In this report, the status of pension funds is examined from the perspective of receiving credit from the general budget, and finally, the status of resources and expenditures of the country’s five pension funds, namely the Social Security Organization, Civil Servants Pension Fund, Armed Forces Social Security Organization, Steel Employees Fund, and Farmers, Villagers and Nomads Fund, is examined in more detail. Accordingly, the credits considered for pension funds dependent on government aid in the coming year have reached about 978 trillion Tomans, equivalent to 16.4% of the government’s general budget, with a 25.8% growth compared to last year, which reminds us of the necessity of continuing various parametric reforms alongside structural reforms in this area. Part of these reforms is stated in Articles 5, 28, and 29 of the 7th Progress Plan Law as well as upstream documents including the General Policies of Social Security, and another part requires design and legislation. It should be noted that the total credits allocated in the 1405 Budget Bill to pension funds, including aid, government debt, and dedicated lines, have reached about 1,176 trillion Tomans, covering more than 19.75% of the government’s general budget.

Abstract  The total country budget contains the budget of state-owned companies (turnover) and the government’s general budget. The government budget is divided into general and dedicated resources and expenditures. Dedicated budget briefly means revenues that some government agencies, such as universities, earn from providing certain services and spend with the authority of their board of trustees. This part of the budget, which has a small share of the government budget, was created mostly with the aim of increasing the revenue-generating motivation of some agencies. Government public resources in a general classification consist of revenues (taxes and others), transfer of capital assets (export of oil and gas and sale of government properties), and transfer of financial assets (government borrowing and sale of state-owned companies). On the expenditure side of the budget, a corresponding classification can be presented: current credits or current expenses (salaries and wages and pensions, etc.), capital asset acquisition credits (government civil expenditures), and financial asset acquisition credits (repayment of previous government loans, etc.). From deducting revenues from expenses, the operational balance deficit is obtained; from deducting the transfer of capital assets from capital asset acquisition credits, the capital balance deficit is obtained; and from deducting the transfer of financial assets from financial asset acquisition credits, the financial balance deficit is obtained. In the Budget Bill for the year 1405, the government has funded 600 trillion Tomans of its current expenses and 325 trillion Tomans of its civil expenses through borrowing.

Abstract  “Intermediate Circles” are a model for creating coherent general currents to confront the country’s issues and bring popular forces to the field of role-playing in a synergistic manner. Since intermediate circles, based on their functional philosophy, do not have an “operational, micro, and field” nature but integrate field operational actors around special goals, the necessity of employing them in the Quranic arena, where achieving many of its goals requires general, popular, and macro movements, is doubled. The issue of the present report is evaluating the performance of Quranic agencies in supporting intermediate circles. Based on the assessment made, the challenges in this field are: “Lack of conceptual explanation of the intermediate circle by policymakers and its conceptual ambiguity at executive levels,” “Harm of the dominance of the trusteeship approach over the supportive approach in relation to intermediate circles,” “Lack of necessary awareness-raising for popular institutions regarding the capacity of intermediate circles,” “Lack of giving necessary roles to intermediate circles in national programs,” “Changing support approaches with the change of managers,” “Lack of attention to nurturing human resources in the field of intermediate circles,” “Conflict of the culture of quick-yield results in agencies with the late-yield nature of popular movements,” and “Lack of designing indicators to evaluate the performance of intermediate circles by policy-making agencies.” In this regard, suggestions such as “Reforming the definition of intermediate circles in Article (1) of the executive bylaw of Clause ‘D’ of Article (75) of the 7th Progress Plan Law, considering the function of these circles in linking people-people levels,” “Distributing Quranic credits of Clause ‘B’ of Article (76) of the 7th Progress Plan Law in annual budget laws with an approach of supporting intermediate circles,” “Increasing the role of intermediate circles in holding annual events,” and “Introducing and promoting prominent models of intermediate circles” are presented.

Abstract The present report provides an expert opinion on the plan for “Determining the Status of Corporate Forces” registered under number 313 in the 12th Parliament. This plan has been compiled with a realistic view and considering the opposition of the High Supervisory Board on the Good Implementation of the System’s General Policies to the plan for “Organizing the Employment of Government Employees,” and instead of mandating the status conversion of corporate forces, it suffices to provide permission in this regard. Although the generalities of this plan are approved, it is possible that after the approval of the current plan, the government may not take action to convert the status of corporate forces, and existing challenges may remain unresolved. Also, in this plan, stating a few general conditions such as having three years of experience and attention to job qualification conditions for status conversion is deemed sufficient, and major important authorities in this regard are delegated to the government. Accordingly, it is necessary to add more details regarding the criteria for status conversion of corporate forces, such as job qualification criteria, how to calculate work experience, performance evaluation mechanisms for status conversion, criteria for contract extension, etc., to the current plan. In order to prevent the recurrence of issues and challenges related to corporate forces, it is necessary that after the implementation of this plan, employing corporate forces for sovereign, support, and service jobs that have a permanent nature be prohibited, and permission to employ corporate forces be given solely for service jobs that have a temporary nature.

Abstract  Based on the Executive Bylaw of the Environmental Protection Law (1975), the four areas under the management of the Department of Environment include National Parks, National Natural Monuments, Wildlife Refuges, and Protected Areas. Currently, Iran hosts 33 National Parks (2,119 thousand hectares), 44 National Natural Monuments (41 thousand hectares), 55 Wildlife Refuges (6,356 thousand hectares), and 195 Protected Areas (11,330 thousand hectares), constituting 12.04% of the country’s area. Since the beginning of the Islamic Revolution of Iran, the area and number of National Parks, National Natural Monuments, Wildlife Refuges, and Protected Areas have increased by (47%, 313%), (2264%, 1367%), (316%, 139%), and (236%, 713%) respectively. In the last decade also, the area and number of National Parks, National Natural Monuments, Wildlife Refuges, and Protected Areas have increased by (5.9%, 13.8%), (8.4%, 18.9%), (13.6%, 25%), and (6.19%, 16.1%) respectively. In addition to the above, currently 211 areas titled No-Hunting Zones with an area equivalent to 11,477 thousand hectares (6.96% of the total country area) are under the management of the Department of Environment, which are considered the backing for the four areas. Furthermore, Iran has 13 Biosphere Reserves registered in the UNESCO Man and the Biosphere Programme, where the total area of Biosphere Reserves in the country is 6,263 thousand hectares (3.8% of the total country area).

Abstract The Mellat Polling Institute conducted the present survey in Mehr 1404 (September-October 2025). The statistical population of the survey was all individuals aged 18 and over in cities across the country. In this survey, 1000 questionnaires were collected by telephone from this statistical population. The aim of conducting this survey is to assess the views of urban dwellers regarding the status of the housing market in the country. The most important opinions of respondents are as follows: Attitude of urban dwellers towards ownership and housing outlook: Two-thirds of urban dwellers (66.3%) currently introduced themselves as owners of a residential unit. 70.8% of urban residents believe that housing prices in their area of residence have increased over the past year. Regarding hope for housing ownership, about half of non-owner urban dwellers (52.2%) have “no hope at all” of becoming homeowners within the next five years, and 27.9% have “little” hope. Satisfaction of urban dwellers with their housing status: The average satisfaction of citizens with their current housing status is 5.8 out of 10. 48.9% express “high” or “very high” satisfaction with the construction quality of their housing. Half of urban dwellers (50.9%) expressed “high” or “very high” satisfaction with the square footage of their current housing. 55.1% expressed “high” or “very high” satisfaction with access to public transport services. Nearly two-thirds (64.9%) were “highly” or “very highly” satisfied with access to medical centers. Regarding appropriate access to schools, about two-thirds (69.9%) expressed “high” or “very high” satisfaction. Most urban dwellers (80.2%) are satisfied to a “high” or “very high” extent with access to shopping centers. Attitude of urban dwellers towards government performance in the housing market and government housing plans: 58.2% of urban residents believe the government has not been successful “at all” in controlling housing prices. More than half of the urban population (57.7%) stated they are willing to participate in plans like Mehr Housing or the National Housing Movement, while 41.1% showed no willingness. The most important reasons for unwillingness to participate, according to those not willing, were cited as “low construction quality” (39.9%), “inappropriate location of projects” (33.6%), “distrust in government policies” (24.1%), “being expensive” (17.3%), “delay in delivery” (14.1%), and “high cultural difference of residents” (11.2%). Most of the urban population (80%) stated they have not had the experience of registering in Mehr Housing and National Housing Movement projects so far. On the other hand, 11.7% of respondents registered in “Mehr Housing” and 7.6% in “National Housing Movement”. About half of urban dwellers who registered in one of the housing plans (52.3%) have not yet received their housing, and 16.6% sold their government housing. Also, 11.9% of these individuals reside in their government housing, and 10.9% have withdrawn from the plan. Attitude of urban dwellers towards the government’s new plan in the housing sector: The government’s new plan regarding government rental housing was desirable for 69% of respondents, who said they are willing to live in these houses if they do not have a suitable place of residence. In the view of 81% of urban dwellers, the government rental housing plan can be helpful to a “high” or “very high” extent in providing housing for low-income families. 52% of urban dwellers prefer to own a government house outside the city, while for 41.6%, being a tenant of a government house inside the city is a priority. The priority for government action to improve housing status, in the view of 40.6% of urban dwellers, should be that “the government gives land to people to build themselves.” On the other hand, 36% prefer “providing housing purchase loans with suitable conditions” and 11.2% prefer “renting government houses to people.” Also, the last priority chosen by people was “continuing Mehr and National Movement housing plans” (9.7%).

Abstract The family, as the most fundamental social institution, is exposed to social harms resulting from family conflicts and divorce. Considering the emphasis of Islamic teachings and the Iranian legal system on the peaceful resolution of disputes and the protection of the family entity, the Family Protection Law approved in 2012 mandated the establishment of counseling centers and the implementation of mandatory pre-divorce counseling as a supportive and preventive mechanism. Despite more than a decade passing since the implementation of this law, the present report examines the current situation by analyzing existing data, conducting correspondence with the Judiciary, and holding expert meetings with family counselors. Results show that the access of all provinces to the “Masir” system in Di 1403 (December 2024 - January 2025) has led to a significant increase in referrals and strengthened the role of counseling centers in resolving disputes before entering the judicial process. Although the number of family counselors has grown significantly until 1403, the development trend of centers since the beginning of 1404 has not been uniform, and a relative decrease is observed in some provinces. Also, after a period of rapid growth, the number of counselors has reached a stage of stability accompanied by a slight decrease. Findings indicate challenges in implementing mandatory pre-divorce counseling, including the generality of laws, lack of conformity of regulations with the diverse conditions of couples applying for divorce, insufficient utilization of the capacity of local institutions, weakness in educational and professional training of counselors, lack of an integrated referral system, barriers to couple participation due to weak counseling culture, and concerns regarding confidentiality of information. At the executive level, problems such as financial burden and lack of effective monitoring indicators are observed. Based on these challenges, reforming the Family Protection Law, using the capacity of popular institutions especially mosques, supporting vulnerable couples, strengthening the phased training of counselors, developing interdisciplinary cooperation, employing technology, promoting couple participation, creating a comprehensive family information system, expanding virtual counseling, continuous assessment of counselor competence, and creating family counseling insurance are recommended.

Abstract The mobile phone industry in the world has faced fundamental changes in recent decades, and its value chain has changed from an integrated structure to a complex network of component manufacturers, designers, and international brands. The main share of value added in this industry is dedicated to R&D, design, brand management, and marketing, and the assembly sector has a limited share of the total product value. A review of Iran’s situation shows that the country’s annual mobile phone market, with a stable demand of about 15 million units and an annual foreign currency outflow of 2 to 3 billion dollars, is one of the most currency-consuming import areas of the national economy. Despite past efforts to launch domestic production, the share of Iranian manufacturers in the market remains negligible, and the major need of the country is supplied through imports of foreign brands. A study of industrial policies of some emerging countries in this field, including Pakistan and India, shows that a combination of targeted tariff policies, requiring foreign brands to cooperate with domestic manufacturers, creating investment incentives, and paying attention to technology transfer can pave the path for the development of the mobile industry. In Iran, too, it is essential that policy-making in this area be done with a gradual and realistic approach, and the strategy for entering the industry be designed based on specific goals such as currency management and support for employment, and relying on the country’s potential advantages including capable human capital, acceptable market size, and opportunities to offer personalized services to consumers. Implementing this framework can, while reducing currency outflow, create new opportunities for employment and technology development and be a step towards shaping national brands and improving Iran’s position in the global value chain of this industry.

Abstract  The bill was prepared to lift current restrictions on mothers opening bank accounts or buying/selling stocks and securities for their children. However, the report argues that this single article conflicts with Islamic jurisprudence and family law by limiting the father’s inherent guardianship (velayat qahri) and the guardian’s custodianship over the child’s property. Therefore, the report recommends rejecting the generalities of the bill. If the commission decides to approve the generalities, amendments to the text of the single article are proposed.

Abstract Following the development of e-government, the plan to implement “Online Identity Verification” and eliminate the collection of copies of national ID cards and birth certificates in government organizations was initiated based on an E-Government Development Bylaw from 2014. In September 2020, the Administrative and Recruitment Organization mandated all executive agencies to establish necessary infrastructure and sign agreements with the National Organization for Civil Registration (NOCR) to cease receiving copies. Banks are considered the best starting point due to their high public interaction and strict identity verification requirements. This research assessed the implementation of replacing paper copies with online verification in electronic banking and analyzed existing obstacles. Results show the plan is incomplete due to technical issues with the NOCR system (frequent outages, incomplete identity data), and a lack of sufficient compulsion in Central Bank circulars. Success requires revising circulars, canceling conflicting directives, and upgrading NOCR infrastructure. Policy suggestions include amending previous regulations, ensuring all identity data is covered in NOCR queries, and targeted training to change organizational culture.

Abstract Caves are major tourist attractions in Iran, but their condition is deemed unfavorable by many experts. The study examines laws in the USA, the Philippines, and Slovenia, which have specific national laws for cave protection and management alongside general environmental and cultural heritage laws. In Australia and Canada, national laws set general cultural and environmental rules, while specific cave management laws are set at the state/provincial level. These laws emphasize identifying important natural and cultural caves and classifying them, and include criminalization and associated penalties. In some countries, like the USA, any fine collected by the government for collecting or extracting cave resources is placed in a special fund in the Treasury, used for improving cave management, protection, or restoration. Institutionalization is a key policy tool; the USA established the National Cave Research Institute, and the Philippines has the Philippine Cave and Karst Organization. Reviewed laws also cover continuous monitoring of cave ecosystems and training for tourists, managers, and staff.

Abstract Development is a process of social, economic, cultural, and political change aimed at improving governance based on community-based approaches and utilizing local community capacities. Success depends on contextual factors enabling active participation of all social groups. Officials must create an interaction space at provincial and local levels, supported by the government, among public, private, and social groups to cooperate on designing and implementing joint actions to improve public policies locally. This promotes political discourse among local stakeholders to improve government-social group relations. The governance system must view local management as the anchor and main center for community-based development policies. Community-based development policy seeks to guarantee effective and sustainable community participation in the development and progress process based on local social capacities.

Abstract Provincial governance is crucial for provincial economic, social, and cultural progress. This report pathologies the most important provincial governance body, the Provincial Planning and Development Council (PPDC), to design appropriate strategies for upgrading the provincial governance system. After over two decades of the PPDC’s performance, diagnosing issues in the provincial planning system offers significant implications for improving provincial governance. The PPDC was reviewed and pathologies were identified regarding its laws and regulations, status, members, duties, structure, and supervision of its performance. It is hoped that the findings will guide policymakers and planners in making institutional and procedural amendments so that each province can fulfill its role as a driver of national progress.

Abstract Despite the large domestic digital games market, the local industry has failed to utilize this capacity, leading to capital outflow towards foreign products, challenging cultural promotion and economic growth opportunities. The report attributes the problems to policy inconsistency with increasing user roles and global digital economy changes. Issues include poor software/hardware infrastructure, human capital migration, structural/functional challenges at the National Foundation for Computer Games, unbalanced focus on regulatory and licensing processes, and the weak role of relevant bodies in cultural promotion and private sector empowerment. Analyzing the success model of China—which transformed from a consumer market to a major digital content producer/exporter—the core strategy is found to be a combination of state control and targeted private sector empowerment, acting in coordination to form an industry that is disciplined, high-quality, and globally oriented. The report proposes local solutions derived from the Chinese model: 1) International Cooperation: Creating platforms for investment and co-production to attract foreign capital/technology to serve active domestic producers and enter the global value chain; 2) User-Centric Approach: Focusing on end-user needs like internet speed and clarifying regulatory processes; 3) Empowering the Culture Economy Ecosystem: Shifting from a purely regulatory approach to a concurrent facilitator of growth across culture, technology, and export-oriented economics, and changing the state support model.

Abstract Digital technologies have profoundly impacted political and social structures, with smart parliaments being primary beneficiaries, enhancing democratic processes and citizen participation. This study examines successful experiences of smart parliaments globally to provide policy recommendations for the Iranian Parliament (ICAI). Smart parliaments improve processes using digital technologies, offering benefits like digitized information, process automation, effective communication, and increased transparency/accountability. Finland, Estonia, South Korea, and New Zealand are pioneers. The study also analyzes challenges for the ICAI, including inadequate digital infrastructure, lack of digital skills among some representatives/staff, and insufficient transparency in parliamentary processes. Recommendations include developing digital infrastructure, digitizing parliamentary information and documents, providing training for digital skills, improving cybersecurity, and enhancing citizen interaction. Implementing these recommendations can improve parliamentary performance, transparency, accountability, and strengthen democracy in Iran.