The Gap Between Promise and Practice: A Legal Analysis of the Realization of Human Rights through Iran’s Public Budget (2021–2025)

Abstract

This article provides a legal and empirical analysis of Iran’s public budgeting process during the period 2021 to 2025 and evaluates its alignment with international and domestic human rights obligations. The central argument is that despite a strong constitutional foundation for social justice and the ratification of international treaties, a deep and significant implementation gap persists. Through case studies on the right to food and the right to education, and by analyzing budgetary data against the backdrop of high inflation, the study demonstrates that there has been regression in the actual realization of economic and social rights. This failure is not solely attributable to resource shortages but is rooted in a triad of structural deficiencies: an inefficient and inequitable revenue system, systemic inefficiencies in expenditure, and a profound accountability deficit characterized by lack of transparency and weak oversight. The article concludes that these systemic shortcomings constitute violations of the government’s legal obligations, particularly the duty to make “the maximum use of available resources” effectively. Finally, a set of rights-based fiscal reforms, operational measures, and international best practices are proposed, with emphasis on strengthening oversight, increasing transparency, and improving the efficiency of social protection mechanisms.