نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه اقتصاد اسلامی، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران.
2 استادیار گروه مدیریت صنعتی، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The extent of government intervention in economic activities is one of the challenging areas in economic literature. In this regard, one of the most important documents that desines the policy and the scope and and boundaries of government intervention in the economy is the budget document. The budget document consists of provisions and regulations that the government needs in the one-year segment of the national development plan in order to obtain the necessary legal authorizations to advance its programs. These provisions are approved in the form of clauses within the single-article budget law and are referred to as regulatory laws for various sectors. One of the most important of these clauses, which in some of its paragraphs refers to the government's role in various financial and economic areas, is Clause (2). Clause (2) of the annual budget law serves as one of the key tools for the government to manage state-owned enterprises and as a framework for the divestiture of state-owned companies and the manner of spending the from privatization. The rationale for defining defining Clause (2) in budget laws has been to harmonize related provisions and increase the transparency of the resources and expenditures of these companies. Accordingly, in the present study, which adopts a qualitative approach in its methodology, using the qualitative content analysis method, all Clause (2) provisions of the annual budget laws from 1395 to 1403 (2016–2024) were examined. In this process, through a three-stage coding technique (open, axial, and selective), all clause texts were coded, and finally 156 open codes, 95 axial codes, and 16 selective codes were obtained. Among these, provisions related to regularization, expenditure provisions, provisions related to divestiture and provisions related to digitalization accounted for the highest number of codes and thus the primary focus of the clause. The novelty of this study lies in presenting the main categories and concepts of Clause (2) over nine years and providing recommendations to policymakers for its formulation in the coming years.
کلیدواژه‌ها [English]
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