Identifying and explaining the characteristics of "good subsidy"

Introduction: The importance of public subsidies as a part of government financial policies that have a significant impact on the economic and social variables of society, has led governments, especially in recent years, to seek solutions to improve subsidies and increase their efficiency. The present research in order to draw the general framework of a desirable and efficient subsidy and to determine the factors that should be considered in subsidy policies and programs, tries to identify and explain the characteristics of "good subsidy" _ as a subsidy that is in line with good governance and reflects its goals and indicators. Method: In this research by using theme analysis, theoretical literature and the comments of 16 experts on characteristics of good subsidy, which were obtained through semi-structured interviews, have been analyzed. The experts have been selected through purposive sampling and by using the "Snowball" method. Results: By review and analysis of theoretical sources (including about 200 related books and papers) 725 codes or related semantic units were obtained and after coding the interviews 453 codes were identified. Then all of codes were classified into 27 themes and finally from that themes 9 distinctive concepts or factors (::as char::acteristics of "good subsidy") were extracted. Discussion: The considered meaning of each good subsidy characteristics is explained based on the following themes of each characteristic. It is expected that by considering the characteristics of good subsidies in codifying and implementing public subsidies, the desirability of government performance in this area would be ensured and improved.