بیژن نیری

In this study, the authors, using a descriptive-analytical method and library research, aim to answer the research question: "What is the position of election expense transparency in the electoral policies of the Islamic Republic of Iran?" According to the research findings, before the enactment of the law on transparency in funding election campaigns and activities in 2019, there was no codified mechanism for transparency in election expenses. Therefore, to achieve this transparency, it was necessary to continue entrusting the issue of general and po-litical qualifications, which the Guardian Council is very sensitive about, to this council. However, regarding the oversight of election expenses, those approved by the Guardian Coun-cil should be entrusted to an independent electoral commission, and financial oversight of the elections should be pursued through the formation of a commission or council for monitoring election expenses. After the approval of this law, the expenses incurred by interest groups within the framework of legal resources such as the candidate's personal assets, contributions from parties and political groups, donations from Iranian individuals, and public resources and facilities can be monitored and reviewed through legal channels.