Structure and process of budget approval in parliament, comparison of France and Iran

Budget approval by parliaments is the main tool for financial oversight. Many countries have sought to play an effective role for the parliament and the internal mechanism in the approval process in order to achieve an efficient budget. Certainly the limits of reform powers, budgetary capacities, commissions and internal budget approval processes are very influential in the type of parliamentary financial oversight and budget output. Iran and France both have semi-presidential systems, so the interaction between the government and parliament on various issues, including the budget, is procedurally similar. Both have the authority to review and approve the budget and has determined the budget processes in the internal regulations of the parliament. In this research, the internal structure and processes and model for amending and approving the budget of these parliament have been reviewed. Some of these parliamentary powers or internal processes lead to a lack of close oversight and lack of transparency in budget approval and execution, which has long-term adverse economic effects. The article presents changes in the budget approval process in Iran based on comparative study and more than 8 in-depth interviews for the effective and efficient entry of the parliament in financial oversight.