Requirements for optimal allocation of public resources to higher education institutions considering the impact of sanctions and the country's tax capacities

The philosophy behind the establishment of universities is to educate human resources for the purpose of economic and social development.Investment in higher education ensures economic growth.The government should intervene in this area to optimize public resources and guide university development along the right path.The present research aims to assess the requirements for allocating resources to higher education in Iran.For this purpose, key indicators for financial resource allocation have been identified in two categories: demand-driven and supply-driven.Considering the impact of sanctions, recommendations for designing a financial resource allocation model for higher education have been proposed.This study conducted a systematic review of theoretical foundations was conducted, analyzing 92 selected scientific and research articles.