Providing a Model for Fiscal Transparency in the Government of Iran: A Research Synthesis Approach

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Key Points

The research aims to develop a model for fiscal transparency within the Iranian government framework.
Utilized qualitative meta-synthesis to analyze studies from 1990 to present on fiscal transparency.
Extracted factors, components, and indicators affecting fiscal transparency from international experiences and studies.
Developed a fiscal transparency model encompassing 87 indicators, 22 components, and 5 dimensions through expert surveys and factor analysis.
Identified 5 dimensions of fiscal transparency: budget preparation, budget approval, budget execution, oversight, and contextual factors.
Developed a comprehensive model including 87 indicators categorized into 22 components for effective fiscal governance.

Research synthesis finds key components for enhancing fiscal transparency in Iran's government, suggesting a structured model for accountability.

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Babajani et al. (2023) studied this question.

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