معرفت اقتصاد اسلامی

Structural budget reforms in Iran, as one of the most pivotal programs of economic transformation, require a redefinition of theoretical and methodological foundations. The book "Structural Budget Reforms" by Pourmohammadi, Madanizadeh, and colleagues (published in 2021 by the Center for Development and Futurology Research) is among recent works that—inspired by conventional Western and international paradigms—aims to provide a framework for reforming the budgeting system in Iran as an operational program. Utilizing the methods of "critical content analysis" and "documentary-analytical approach," this article examines the content of the book and its discursive context, arguing that "methodological secularism" is pervasively present in its content as a fundamental challenge; thus, it diverges from the ideal economic model envisioned by Islam and the Constitution. This approach, by denying the role of religious and cultural identity in institutional design, leads to institutional mimicry of external frameworks without regard for local performance and context. The article emphasizes the necessity of transitioning from methodological secularism toward an "Islamic-Iranian budgeting" model and advances the theory of Islamic state capability development.