Analysis of the Types and Characteristics of Corporate Welfare in the Legislation of Iran’s Parliament (1997-2021)

Document Type : Research Article

Authors

1 Ph.D. Student of Social Welfare Planning, Faculty of Social Sciences, Allameh Tabataba'i University, Tehran, Iran

2 Associate Professor of Social Policy, Faculty of Social Sciences, Allameh Tabataba'i University, Tehran, Iran

Abstract

This study aimed to examine the forms of corporate assistance embedded in parliamentary legislation, the objectives these measures pursue, and the mechanisms through which they are financed. To achieve this, a documentary research method and thematic analysis were employed to review legislative acts passed over a 25-year period. The findings revealed that corporate assistance takes various forms and is predominantly funded directly from public resources. However, these measures are often non-targeted, broad, ambiguous, and unconditional, lacking a defined industrial strategy. There is no evidence of effectiveness assessment, nor are there clear obligations for beneficiaries. These characteristics contribute to subjective decision-making, challenges in monitoring and evaluation, and reduced transparency in the allocation of corporate support. As a result, due to the absence of a comprehensive industrial policy, lack of precise targeting, unconditional nature of the aid, and the absence of assessment mechanisms, the effectiveness of these policies in fostering economic development and enhancing corporate competitiveness remains highly questionable.

Keywords


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