Evaluation of Policy Developments in the Region during the Third and Fourth Development in Iran with Emphasis on the Revenue- Expenditure System of the Provinces

Theories of regional policy approach to delegating authority to the regions in economic literature, with the goal of increasing the efficiency of government and regional development balance is taken in to consideration. Decentralization of administrative, economic, financial and after the Islamic revolution in Iran, especially after the war as a strategy to develop the country's provinces were cons Establishment of provincial administrative institutions, decentralization of government functions, construction and real estate development, investment-linked funds each province to earn the title of provincial revenues and transfers from the central government to provincial institutions in the planning and budgeting of the most important approaches are considered as the thirddevelopment plan in terms of Chapter VIII titled measures of revenue – expenditure system and changes in the development Plan continued. Third and Fourth Development Plan prepared by each province, each province developed a national document preparation, document preparation of the annual budget of each province to identify, evaluate and approve priorities, preferences and needs of each state and assign them to the provincial budget, preparation of development plans and in some cities in four provinces, each province developed a theory developed estimates of revenue sources, evaluate and recommend new sources of revenue for the province, suggesting improved methods and current income in each province and provincial development budget allocated to each project and set important and effective administrative and financial activities of the institutions of the province during the third and fourth development were found.