This study investigates the intricate relationship between income inequality, community health, and economic development in Iran. Through a comprehensive analysis of socioeconomic indicators and health outcomes, we explore the nuanced ways in which income disparities influence the well-being of communities and the broader economic landscape. Utilizing data from diverse sources, including national surveys and economic reports, our research aims to provide valuable insights into the challenges and opportunities posed by income inequality, offering implications for policy interventions and sustainable development in Iran.

Due to the many economic crises that emerged as a result of the traditional patterns adopted in the field of production and consumption that lack the necessary environmental and economic sustainability, which led to the depletion of the earth's natural resources, the need has arisen to move towards the exploitation of marine resources that provide important possibilities that would stimulate economic growth and achieve  Social welfare, while ensuring the continuity of resources and environmental protection for the oil-producing countries, and this led to the emergence of the blue economy.  It can also contribute as a new path and act in the use of coastal tourism and marine activities in the Iraqi economy, as Iraq is one of the countries that owns many water resources, which represent one of the alternatives for sustainable development.

This research paper addresses the importance of an effective budget planning strategy in improving the budget process within institutions and organizations. Emphasis is placed on the potential benefits of this strategy through enhanced transparency, improved resource management, enhanced balance between financial and non-financial objectives, and enhanced cooperation and coordination between different sections. A set of recommendations is made for the effective implementation of this strategy, including the development of participatory and consultative processes, improved monitoring and evaluation, enhanced training and development of staff, and effective risk management. This research is aimed at continuously improving the budgetary process and enhancing the financial and operational performance of enterprises.