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| Article Name : | | | STUDY OF CRIMINAL AND LEGISLATIVE POLICY OF IRANIAN GOVERNMENT TOWARDS PUBLIC SECTOR REVENUES | | Author Name : | | | Arsalan Hadavi Chharborj , Jalil Badamfirooz | | Publisher : | | | Ashok Yakkaldevi | | Article Series No. : | | | GRT-3718 | | Article URL : | |  | Author Profile View PDF In browser | | Abstract : | | | National budget includes two basic pillars of Revenue and Costs budget from viewpoint of law, is accordance and legal document for running countries annual matters, is in balance between executive and judiciary branch. Managing and organizing budget is the direct effect of political structure and relations between branches. The essence of budget sources is not the same. A part of government's incomes, derived from transmitting national wealth. Having access to this part of incomes is because of government's authority on public wealth and incomes. The other part of budget is the result of increasing in the value of economical activities along with taxing the society. The origin of accessibility of government to these resources is the power of governance that government has upon the society. Other part of governments income is derived from, the governments control over public establishments. Finally, some sections of governments income, comes from borrowing and temporary receptions. The first one includes 1-estimating of revenue2- recognizing, calculating, and determining of revenue 3-receiving of revenue, and 4-depositing of revenue. In the Iranian legal system, only the second and third stages have been subject to criminal protections. In addition the stages of 2 and 3 have not been subject to criminal protections completely. | | Keywords : | | |
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