Review of Revenue and Expenditure Performance and the Challenges of Government Budget Execution in 2023
Abstract
The government’s financial performance in the year 1402 (2023–2024) faced challenges in implementation, similar to previous years, due to the non-fulfillment of projected revenues. As a result, the government was compelled to seek new sources of income, mainly through issuing financial securities beyond the approved ceiling and withdrawing from the National Development Fund. This was done to meet unavoidable obligations and to partially fund development projects. The underperformance of revenues from oil and gas exports compared to forecasts, the failure to realize resources through asset privatization and monetization, and the non-fulfillment of specific revenue lines such as vehicle import duties were among the key factors that hindered the execution of the 1402 budget law.
This study was conducted at Islamic Parliament Research Center Of The Islamic Republic Of IRAN by Morteza kiani in 2024.
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