Authors

• Vali Rostami ¹
• Hamid Ghahvechian ²

¹ Associate Professor, Public and International Law Department, Faculty of Law and Political Sciences, University of Tehran, Tehran, Iran

² Ph.D. Student of Public Law, Faculty of Law and Political Sciences, University of Tehran, Tehran, Iran

Abstract

War, constitutes an important part of the Human history. This is one of the most important reasons behind the exclusion of exemptions in computational law. As a result, the legal system governing the mentioned exemptions, is complex and perpendicular to secondary logic. The main issue in understanding the legal system in command of the Budget of War, is to discover those principles and sources that govern the topic. This research is an attempt of legal approach to the related rules and regulations in order to analyze the Budget of War with a focus on the Iran-Iraq war. In addition to raising a new issue in the Public Finance Law, Results of this study seek to express the necessary needs, principles and guidelines in order to reform the Legal System of war budget.

Keywords

• expense
• external credits of the inclusion
• outstanding conditions
• public audit act
• war budget