M.A. Thesis:

A Study of the Status of Special Income in the Legal System of Iran

Government revenues are divided into two general categories under the headings of public revenues and private revenues. Public revenue refers to revenue that is public in nature and is not limited to financing a specific expense. Dedicated revenue, on the other hand, refers to revenue that is allocated to finance a specific expense and is spent for the same purpose. Article (14) of the General Accounting Law explicitly states that in order to identify income as special income, it is necessary to examine two characteristics that the legislator has referred to as special income and also the place of consumption of this income is specified in the law. In the executive branch, special revenues are registered in the treasury under the name of the revenue generating device and are delivered to it for specific tasks. That is, the most important difference between this type of revenue and other types of government revenue is that the treasury has no right to classify and allocate these revenues alongside other revenues. Also, the place of consumption of special income is determined in the relevant legal license, so its consumption is not public and, mainly due to consumption restrictions, such revenues are called private income. Definitive identification of public and private revenues is subject to their forecast under the headings of public and private revenues in the national budget.

Keywords: : Public Income, Dedicated Income, Budget Salary, Income-Expense, Collective-Expenditure.