Ma`rifat Eqtesadi

The evaluation of Islamic state budget requires some general criteria and quantitative indicators which can be used for evaluating the drafted plan for accomplishing the goals of the Islamic system and removing the obstacles to development and progress. Using an analytical method, the paper seeks to establish on the criteria and indicators for providing for and evaluating the Islamic state budget. According to the findings of this paper, the criteria and indicators for the optimal budget of Islamic state can be presented in two areas: providing and allocating the resources. Optimal use of natural resources, ensuring justice in providing resources through taxes, efficiency of the tax system, stability and sustainability of the sources of revenue, clarity of the sources revenue, and observance of Islamic law are the paper’s proposed criteria for providing the budget resources. The desirable budget criteria of Islamic state concerning the allocation are the observance of public interests, efficiency and productivity and justice in the distribution of resources. The paper suggests some indicators for measuring these criteria.