Political Economy of Budgeting System in Iran, with an Emphasis on Social Order Approach (1906-1925)

In the approach of new institutionalism, the budgeting system's complexities have roots in its formation's historical development. Understanding this historical development from the perspective of institutions and organizations has made it easier to understand the complexities that the country's budgeting system is facing today. Using the social order approach and relying on the three elements of institutions, organizations, and violence control, this research has examined the budgeting system of Iran between years of the constitutional revolution and the end of the Qajar dynasty. In this period, the approval of the constitution, the internal regulations of the parliament, the law on the formation of the Ministry of Finance, the law on public accounts, the law on the Court of Accounts, and the writing of the budget law, as well as more predictability of resources and cost allocations by limiting the period of the budget have taken place. Also, checking the accounts of ministers, preventing illegal transfers, preparing and deducting the budget, increasing the power of tax collection, organizing the country's treasury and prohibiting the imposition of taxes based on personal opinion, and providing executive methods related to the budgeting system in addition to the formation of the parliament and the budget commission, the Audit Bureau, the Ministry of Finance and the commission for handling the income and expenditure of the ministries have led to the improvement of the quality of institutions and the development of contractual organizations with a permanent life in the budgeting system, which has caused the control of violence. By examining the budgeting system, one can conclude that the dominant coalition member groups in the period under review were princes, nobles, scholars, businessmen, landowners, the intellectual class, Russian and British governments. Examining institutions, organizations, and violence control show that the budgeting system has changed from a fragile limited access order to a basic limited access order in this period.