Parliament's supervision of the implementation of the budget in the legal system of Iran and France

Background and In the past decades, people based on their struggles forced the governments to collect taxes and other sources of their income and how to spend it according to the standards of the law. This research is of theoretical type and the research method is descriptive-analytical and the method of data collection is library and has been done by referring to documents, books and articles.Ethical considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed. In all political systems that are based on democracy; People, through their representatives in the parliament, approve the government's budget and supervise the way and how it is spent and the strict implementation of the budget law. In this regard, governments are responsible and answerable to people's representatives in parliament. In all political systems that are based on democracy, the people through their representatives in the parliament approve the government's budget and spend it on how and monitor the strict implementation of the budget law, and the governments are responsible and answerable to the people's representatives in the parliament.