Governance Challenges Based on Sustainable Development in Iran's Budgeting System

The economy is the driving engine of politics and budget, the government's financial plan for implementing governance policies during the fiscal year. In order to establish the concept of sustainable development in adopted policies, the budget document must be drafted and approved together with the goals of sustainable development. The question here is what factors in the current budgeting system disrupt the aforementioned process? A process in which, despite the provision and allocation of budget, it does not achieve the goals of sustainable development. The most important conclusion of this study is that the budgeting system as a tool for implementing policies related to the sustainability of development are facing challenges that are mainly a function of the problem of not adhering to macro policies and also not paying attention to the financial realities in the resources and expenses sector, and until these two important issues are resolved, the adopted policies will not be resolved.