نوع مقاله : مقاله پژوهشی
چکیده تصویری
عنوان مقاله English
نویسندگان English
The budget, as a key policy tool, significantly impacts Iran''s macroeconomic variables. In recent years, the country''s economy has faced a persistent challenge of budget deficits. However, evaluating the performance of annual budgets based solely on a single indicator, such as the deficit, may lead to inaccurate and misleading judgments, as other critical budgetary dimensions are overlooked. To address this, the present study aims to provide a more comprehensive analysis of the government''s financial performance by designing a composite index that incorporates several key budgetary variables. This index, focusing on government expenditure patterns and revenue efforts, analyzes budget data from 1991 to 2023, which cover more than three decades. The findings reveal significant fluctuations in the index over the study period, with a notable decline in recent years. This downward trend indicates a reduction in the government''s financial efficiency and underscores the need for a multidimensional analysis of budget performance, moving away from single-factor approaches.
کلیدواژهها English
