اصل یکی بودن قوانین بودجه ای در ایران

Budget Acts (including the annual budget act, the supplementary budget act, and the budget settlement act) differ from ordinary laws due to their functions and roles; consequently, distinct rules govern their content, the legislative process, implementation, and its oversight. This article examines the principle of “Budgetary unity,” adopted by most nations. Under this principle, all public revenues and expenditures must be consolidated within the budget bill—along with supporting documents and annexes—and submitted to parliament, ensuring that budgetary laws present citizens and representatives with a precise picture of public programs, revenues, and expenditures for the fiscal year. This study employs a library-based approach—examining legal texts such as statutes, regulations, and the transcripts of the Assembly of Experts' deliberations—with comparative legal analysis to explore the nature, utility, and scope of this principle. The findings indicate that the principle of budget unity, when combined with other essential requirements—such as the annual, university, specialization, and seriousness of budget laws—facilitates optimal, cost-effective decisions regarding the nation's financial future. Beyond better legislation, this legal principle enables rigorous oversight of the government's budgetary performance and helps ensure tighter control over budgetary performance. We believe that, although the principle of budgetary unity—and its associated exceptions—was adopted early on in the laws of Iran’s Constitutional era, shortcomings persist in both its projection and implementation; these deficiencies are rooted in financial instability while simultaneously exacerbating it. This study employs a library-based approach—examining legal texts such as statutes, regulations, and the transcripts of the Assembly of Experts' deliberations—alongside comparative legal analysis to explore the nature, utility, and scope of this principle. We believe that, although the principle of budgetary unity—and its associated exceptions—was adopted early in the laws of Iran’s Constitutional era, shortcomings persist in both its projection and implementation; these deficiencies are rooted in financial instability while simultaneously exacerbating it.