The Border between Public and Private Sectors in Iran\'s Law with Emphasis on Privatization and Outsourcing (in Persian)
Mohsen Najafikhah (najafikhah@gmail.com)
Additional contact information
Mohsen Najafikhah: University of Tehran
The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی و بودجه), 2017, vol. 21, issue 4, 101-133
Abstract:
From legal perspective, the boundary between public and private sectors and organizations is of great importance. The distinction between private and public sectors affects prominent issues like balancing the territories of market and government, determining the scopes of private and public sector functions, implementation of national accounts and Public Sector Accounting Standards, specifying laws governing the economic activities of public sector organizations and programming the privatization. In this article legal definitions of public and private sectors and their organizations are criticized, and it is demonstrated that generalization of public accounting act’s definitions to other laws - like enforcement of general policies pertaining to principle 44 of the constitution of the Islamic Republic of Iran act (a law on privatization) - has resulted in legal complications, misunderstandings and some deviation in privatization and outsourcing processes. Thus, the other mentioned issues like balancing between market and government functions are not the subject of this paper.
Keywords: Public Sector; Private Sector; Privatization; Outsourcing; Decentralization. (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:
Downloads: (external link)
http://jpbud.ir/article-1-1439-en.pdf (application/pdf)
http://jpbud.ir/article-1-1439-en.html (text/html)
http://jpbud.ir/article-1-1439-fa.html (text/html)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:auv:jipbud:v:21:y:2017:i:4:p:101-133
Access Statistics for this article
More articles in The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی و بودجه) from Institute for Management and Planning studies Contact information at EDIRC.
Bibliographic data for series maintained by Nahid Jebeli (info@jpbud.ac.ir this e-mail address is bad, please contact repec@repec.org).