فهرست مطالب ahmadreza rezaei

Municipalities are one of the most important local institutions in the structure of administrative law in Iran. One of the important issues related to local institutions is the budget of these institutions. The purpose of this article is to review the legal system governing municipal budgeting; It's its challenges and solutions.

The article is descriptive-analytical and has been studied using the library method and data collection has been done by referring to documents, books and articles.

The mayor and the city council are the most important factors influencing the formulation and approval of the budget in the municipality. Inadequacy and weakness of budgeting laws, weak budgets of municipalities due to incomplete decentralization model in Iran, lack of coordination of municipal budgeting with the principles of budgeting, weak supervision and implementation guarantee in the budget of local institutions and lack of strong executive guarantees are the most important challenges Municipal budgeting.

 In all stages of writing the present study, while respecting the originality of the text, honesty and trustworthiness have been observed.

The need for strategic planning-based budgeting, making reforms in the municipal budget system and paying attention to strategic planning in the budgeting system is the most important solution to address the challenges in municipal budgeting.