رحیم نوبهار

The relationship between increased budget allocations to the judiciary and improvements in judicial behavior and performance has gained prominence in recent years. However, given the limited nature of resources, extensive funding for the justice system often comes at the expense of other societal needs. Thus, optimizing resource allocation within the judiciary is essential. This optimization requires identifying challenges specific to the judicial system of the Islamic Republic of Iran and examining the experiences of other nations. This article argues that effective governance demands budget transparency, and arbitrary resource allocation—without considering medium- and long-term planning—presents significant challenges. Despite the implementation of six medium-term plans since the Islamic Revolution in 1979, a coherent link between these plans and the budgetary process remains elusive in Iran. This disconnect can be partly attributed to the influence of bargaining dynamics on budget allocation. Additional challenges include a lack of fiscal discipline, an excessive reliance on incremental budgeting, inadequate use of an efficient accounting system, and ineffective oversight by other branches of government regarding the financial performance of the judiciary. Experiences from various countries indicate that when budgeting systems resist reform, a viable solution involves identifying and strengthening components within the existing institutional framework that enhance efficiency. Given that implementing Performance Budgeting within the judiciary may be impractical, a more effective approach may involve adhering to traditional budgeting methods. Ultimately, enhancing budget transparency and facilitating public access to budgetary information can empower citizens, promote government accountability, and yield mutual benefits.