نوع مقاله : مقاله پژوهشی
نویسندگان
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Although the annual budget of government is enacted by the legislature and is also intended to run as law, it appears to be different from other laws in terms of form and nature. Therefore, there is disagreement about the nature of the budget. The main question is: “Is the budget a sort of written code or is it some kind of document?” By referring to written sources, the first step is to analyze the distinction between law and budget. The next step will be to criticize the legal doctrine and finally choose the best viewpoint. Although there is no consensus on the meaning of “law” and “budget,” with respect to the meaning of these terms and with regard to the substantive approach to the concept of “law,” it seems that the budget, as it should be, is closer to a “document,” but as it is (as enacted), it is still closer to “law.” With a formal approach to law, it is clear that the budget is law.
کلیدواژهها [English]
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