Instructor, Department of accounting, National University of Skills (NUS), Tehran, Iran
Abstract
Budget deficit, as one of the key indicators of the financial health of governments, has always been the focus of attention of economists and policymakers. Although government budget deficit can be a tool to stimulate demand and support the economy in certain circumstances. Therefore, proper budget management and sustainable deficit control are considered to be the main requirements of successful economic governance. Governments should adopt coordinated and balanced fiscal and monetary policies with a correct understanding of the interrelationship between budget deficit, inflation, exchange rate, and economic growth to ensure economic stability and sustainable growth. Iran's budget deficit in recent years led the present study to examine the variables affecting the budget deficit. The research, assuming inflation, currency, economic growth and value added tax as variables affecting budget deficit management, concluded that the budget deficit showed a linear relationship with the inflation rate and a non-linear relationship with the exchange rate. Both value added and economic growth showed a non-linear relationship with budget deficit management. Therefore, in order to manage the budget deficit, it is recommended to reform the tax system and manage the money supply to manage inflation.
Moodi, M. (2026). Analyzing the Asymmetric Effects of Macroeconomic Variables on Public Sector Budget Deficit Management. (e251098). Public Sector Accounting and Budgeting, 7(2), e251098
MLA
Moodi, M. "Analyzing the Asymmetric Effects of Macroeconomic Variables on Public Sector Budget Deficit Management" .e251098 , Public Sector Accounting and Budgeting, 7, 2, 2026, e251098.
HARVARD
Moodi M. (2026). 'Analyzing the Asymmetric Effects of Macroeconomic Variables on Public Sector Budget Deficit Management', Public Sector Accounting and Budgeting, 7(2), e251098.
CHICAGO
M. Moodi, "Analyzing the Asymmetric Effects of Macroeconomic Variables on Public Sector Budget Deficit Management," Public Sector Accounting and Budgeting, 7 2 (2026): e251098,
VANCOUVER
Moodi M. Analyzing the Asymmetric Effects of Macroeconomic Variables on Public Sector Budget Deficit Management. PSAB. 2026;7(2):e251098 (In Persian).
