۱۳.
کلیدواژهها:
بودجه حق دسترسی به اطلاعات اطلاعات بودجه شفافیت بودجه
Free access to information is one of the most essential tools for promoting transparency and improving governance. Among the various types of information, budget information is becoming more important because it contains the content of the most important financial document of the country, and access to such information is one of the most important indicators of transparency in the budget. Different countries have designed mechanisms in their legal system in order to realize this concept.Regarding the importance of this issue, the main question of the present study is what mechanisms exist for the realization of the right of access to budget information in the legal system of Iran and the European Union?In the legal system of the Islamic Republic of Iran, the publication of the primary budget bill, changes in the parliament, the views of the Guardian Council and, ultimately, the publication of the budget law and the report of the liquidation of the Court of Auditors, are the most important mechanisms that have not fully ascertain, the right to access budgetary information. In the EU, most of the information and documentation on budgeting and its implementation is available online and transparently in the central database and national websites. However, there is no unique access point to which all documents and budget data are centralized or standardized.This research has been done through descriptive-analytical method and the most important result is that existing mechanisms require more coherence and evolution, and the relevant institutions should take effective steps in this direction.
