فصلنامه مجلس و راهبرد
پیاپی 113 (بهار 1402)

Capital gains taxation, especially in the field of assets such as currency, gold, stocks, and real estate, can be an advantageous way to deal with fluctuations and reduce profitability in the related markets. However, the economy of Iran has not benefited from capital gains tax capacity in recent years, which, along with the increase in the amount of liquidity and the lack of a convenient business environment, has increased motivation for mercantilism activities in the mentioned markets. This article aims to investigate the effect of foreign exchange, gold, stock, and real estate assets on the country's GDP and investment growth and determine the optimal tax rate on the mentioned assets. The results of this study exhibited that the highest optimal tax rate based on the GDP function related to gold assets at 92.3% and based on the investment function related to foreign exchange assets at 93.2%. The lowest optimal tax rates in production and investment functions related to real estate assets are 69.2% and 52.1% respectively.

Cyber attacks against computer systems that provide essential services are subject to Article 739 of the Islamic Penal Code (Article 11 of the Computer Crimes Law). According to the article, the committed is sentenced to only three to ten years of imprisonment; While the occurrence of Cyberattacks against computer systems that provide essential services such as medical services, water, electricity, gas, telecommunications, transportation, etc., endanger security, comfort, and public safety. Therefore, only the legislator's confinement to determine the discretionary punishment and the non-determination of the hudud punishment for it is criticizable. For this purpose, based on a library and descriptive-analytical method, and reviewing the jurisprudential principles and legal conditions of the two hudud titles "Moharebeh" and "Corruption on earth", the present study tries to analyze and evaluate the possibility of extending Article 279 of the Islamic Penal Code (Moharebeh) And Article 286 of the Islamic Penal Code (Corruption on earth) to cyberattacks against computer systems subject to Article 739 of the Islamic Penal Code to determine which of the two hudud mentioned In the Islamic Penal Code, the committed be punished. Finally, this article concludes that immaterial and intangible cyber weapons cannot be extended to what famous jurists and legislators have taken from the word weapon, hence the title "Moharebeh" cannot be extended to cyber attacks, but the title "Corruption on earth" can be extended according to the conditions stipulated in the Islamic Penal Code.

Policy capacity refers to the ability to develop “policy options” to achieve public goals. The policy has a close interaction with the legislation. On one hand, policies are converted to the law in bills and plans format, and on the other, some laws have policy aspects themselves. Therefore, if the capacity of policymaking is strengthened in parliament, then the legislation will be strengthened. There are evidence and issues such as hyperlexis, a long line of bills and plans in committees, and the required research policy to create dynamic and constitutional rules and laws, increasing the requirement to study policymaking capacity promoting in Parliament. The aim of this research is to develop a model through the identification of constituent elements of policymaking capacity and their relationships. This study was conducted utilizing a qualitative approach and case study strategy in which Parliament, as a case study, is explored deeply and qualitatively. Statements of the Supreme Leader, interviews with members of Parliament, the legislative and policy experts, expert reports, and plans and bills were used as data collection tools because the study is based on multi-method or pluralism. The data analysis method was based on thematic analysis and eventually, the final model was developed with the CIPP, context, input, process, and product, and framework. Capacity-building infrastructures, policy capacity enrichment, and improved policy capacity, in addition to the environment governing the policy capacity, are among the model elements, whose attention and operationalizing lead to the issue of constitutional laws and the strengthening of the special functions of the Islamic Consultative Assembly.

Analyzing the roots of inequality and its relationship with socioeconomic development has become one of the longest-running controversies in the history of economics in theoretical and practical policymaking fields. The study of the evolution of inequality at both domestic and international levels, in addition to exhibiting augmented sensitivity to it and requiring serious attention, reveals many complexities in the fields of social, political, and cultural sciences, especially in developing countries. The study of the opinions of the pioneers and examining the competing theories in a way that includes the experiences of successful and unsuccessful countries in achieving equality and development can play an enlightening and improving role in providing a way for decision-makers and those concerned about the country's development.In the present study, with an analytical-descriptive approach, a theoretical explanation of the relationship between inequality and growth has been conducted, focusing on the channels of positive and negative effects of inequality on growth, the most important of them along with the mechanism of influence have been outlined. In conclusion, while providing statistical evidence, the implications of the issue for the economy of Iran have been discussed. The results indicated that the anti-development consequences of inequality in the economy of Iran can be examined through two important channels: rent-seeking and altering consumption patterns, and creating dependence.

The outbreak of Covid-19 and its rapid spread on the world stage shattered all the political, economic, and global security equations quickly. The epidemy and death rate of this global virus has been so rapid that even the developed countries could not escape the damage of its human, economic, and political damage. At the moment, almost two years after the outbreak, controlling and dealing with it, is still at the top of the decision-making priorities of countries throughout the world. The rapid spread of the virus, accompanied by an unprecedented increase in death tolls, forced governments to take immediate and urgent action to control it, another time issue of human security came to the attention of politicians and political analysts.Health security is the foundation of human security in particular and common security in general because international stability and security are inconceivable without guaranteeing health security.Undoubtedly, the coronavirus outbreak has played an irrefutable role in modifying the traditional state-centric and hardware-based view of security. The virus made a new look at the concept of common security inevitable security studies and expanded international cooperation and collaboration to control the virus within the framework of global health diplomacy.  Deploying a descriptive-analytical method in the framework of the human security concept, this article seeks to answer the main question: How has the outbreak of Covid-19 affected the development of global health diplomacy? The hypothesis is that "The coronavirus has challenged the self-aiding view of the concept of security and has made a requirement of moving towards common security based on international cooperation inevitable. Consequently, developing global health diplomacy is a strategic requirement for controlling global epidemics. Data was collected through library studies, specialized journals, and reputable Internet sites.

Although the eligibility of presidential candidates is specified in Article 115 of the Constitution, not mentioning cases, the ambiguity of some conditions of candidates, the requirement to implement general election policies, and the requirement to utmost minding in defining the conditions of the presidential candidates, especially the Guardian Council's conditions about being a religious and political figure, created a situation for the presidential candidates to attract the attention of the public and politicians at a particular time. In the Guardian Council resolution, some conditions of the presidential candidates are more objective, so that identifying potential candidates has become more tangible. However, the legal explanation of the eligibility of the presidential candidates, in addition to making the cases clearer, theorizes the criteria for recognizing the presidential candidates from others in a way being far from the previous ambiguities and being diagnosed by the general public. Being a perceived religious and political figure candidate requires a prerequisite for achieving the desired conditions to approve Guardian Council's oversight. Clarifying the conditions of religious and political status, in addition to specifying the procedures and methods of the Guardian Council's examination of the qualifications of candidates, makes the criteria of qualified candidates more transparent for the general public. However, since the aforementioned resolution describes the conditions of presidential candidates in more detail, it supports making the election process more transparent. In this study, in the beginning, the conditions of the presidential candidates are briefly mentioned, then the condition of being a political and religious figure was examined and in conclusion, the resolution of the Guardian Council was reviewed.

A Citizens Charter is a written document that is applied as a tool to increase the empowerment of citizens, strengthen the accountability of agents, and increase trust between service users and suppliers and increases organizational effectiveness and performance by creating a public commitment to adherence to measure service delivery standards. Now more than three decades after drafting the concept of the Citizens Charter, there is still a scientific and practical gap in this regard. Considering this issue, the main purpose of this article is to identify the steps to establishing the Citizens Charter in government organizations. The article is practical in terms of purpose and qualitative in terms of data type. Utilization of the Meta-synthesis method and the seven- stage process technique of Sandelowski and Barroso (2007) and the Critical Assessment Skills Program (CASP), ultimately 20 articles have been employed in the present article.A review of the literature revealed that the theoretical framework and foundations of the Citizens Charter are based on civil rights, public governance, modern public administration, and the management of public values. Moreover, after reviewing the obtained article, the model of establishing a Citizens Charter, including four stages of preparation, design, deployment, forecasting, and evaluation was presented using text analysis in the MAXQDA software. In the end, it concluded that implementing the Citizens Charter in government organizations promotes the standardization of services, information, accessibility, participation, non-discrimination, accountability, transparency, reliability, and dissatisfaction redressal mechanism.

One of the most substantial rights of shareholders that has been specified and guaranteed by the legislator in the commercial laws and legal systems of many countries, including Iran; Shareholders have the right to be informed of the status of the company. According to Article 139 of the amendment bill of a part of the Commercial Code approved in 1968, the information rights of shareholders have been explicitly accepted; However, there is no specific legal regulation regarding the extension of this right to some types of corporate stakeholders. Although from a theoretical point of view, some ethical principles governing the theory of stakeholders, such as the principle of transparency and social responsibility of companies, justify the access of some stakeholders to company information, however in practical terms, the conflict between the rights and interests of shareholders and beneficiaries in the form of obstacles such as the rule of the competitive spirit over the company makes access to the company's information difficult for the beneficiaries. Therefore, this article tries to describe and analyze, in a descriptive and analytical way, the concept of the beneficiary, the basics of the requirement for beneficiaries to access information, and the obstacles and challenges ahead in the implementation of this right.

According to Article (52) of the Constitution, the competence of "budget preparation" has been assigned to the government on the one hand and the competence of "processing and approval" has been assigned to the Islamic Consultative Assembly on the other hand, so that in the shadow of the silence of the ordinary legislator, disagreement regarding the limits of the competence of the parliament in considering and approving the budget bill be raised. Leading research, employing library studies, and adopting an analytical-descriptive approach, has come out to answer the question, what are the rules governing the parliament's consideration of the budget bill? Based on the criteria derived from the various principles of the constitution and the opinions of the Guardian Council in the position of reconciling the resolutions of the parliament with the constitution, it was determined that the competence of the Islamic Consultative Assembly in "addressing the formalities of the budget bill" is limited to "verifying the correctness of the arrangement of the formal structure of the bill" with the purpose of monitoring the formation of the budget bill from "items and notes", "tables" and "appendices" and in the position of "addressing the generalities of the budget bill" is in addition limited to "rejecting the generalities of the budget bill and requiring the government to amend it". Furthermore, "no change in the subject of the budget bill", "no fundamental change in the components of the budget bill", "no disruption in the performance of the duties of basic institutions", "no disruption in holding events arising from the constitution" and "timely submission of the budget approval to the Guardian Council" "are among the requirements governing the stage of dealing with the details of the budget bill.

The principle of continuity of the political system requires that legislatures not be closed. However, there may be circumstances cause a re-establishment or interruption. The present study uses a law-based approach through adaptation and comparison while using hermeneutics and interpretive methods to comprehend the interruption concept. In addition, by presenting an intentional view, using the detailed form of constitutional negotiations, considers the interruption in the legislatures to be functionally and institutionally examinable. Although the principle of non-closure of the parliament is taken from the prima facie of Article 63 of the Constitution; however, the gaps and ambiguities that exist in the various principles of the constitution, raise the question of what is the legal system governing the interruption of parliament in Iran’s constitution compared to other legal systems? If interruption occurs, which institution is the most suitable substitute for the Islamic Consultative Assembly? Other political systems, have provisions in their laws, depending on whether they are parliamentary, presidential, or semi-parliamentary. The British parliamentary system, meanwhile, offers more efficient forecasts during the interruption. Because if the government resorts to the tactic of dissolution of the parliament, the judgment between the parliament and the government will be left to the people in the form of a general election. This solution will not only provide solutions to escape the crisis but also give a democratic format to interrupt the parliament. It also envisions arrangements for decision-making during the parliamentary recess, called "Recall of Parliament”.

One of the most important strategies for providing wood required by the country and protecting forests at the same time is to cultivate wood in suitable lands. Considering the significance of this solution, the legislator has obliged the government to develop wood cultivation, but these measures are not enough to regulate and develop the supply of wood and preserve forests, and there are legal gaps in this regard. Firstly, the government's institutional entry into this activity requires its own administrative, legal, and financial equipment, and secondly, in order to reduce the government's entrepreneurship and strengthen the participation of the private sector, special support mechanisms are required for wood cultivation, these two essential pillars for developing cultivation in Iran's laws and regulations are not foreseen. In this article, the issue of legal loopholes in support of wood cultivation as a solution to preserve the country's forests is investigated with the analytical-pathological method. Finally, the conclusion is reached that although the basic legal framework is provided for the development of wood cultivation, the legal mechanisms to support the desired development of this activity are not provided. Therefore, it is suggested to specify the required administrative structure for the management of various stages of wood cultivation and to approve comprehensive instructions to regulate and encourage this activity and support the private sector in this field.

The increasing depth of globalization effects has resulted in many countries seeking accomplishment in light of the regionalist perspective and its capacities. Some crucial economic factors in Central Asia such as oil and gas, pipelines, commodities, consumer markets, assembly industries, and the impact of SCO on regional trends have resulted in Iran's economic diplomacy's attention to the region inevitably. The question of this article is what are the most crucial capacities and challenges of Iran's economic diplomacy in Central Asia in light of SCO? This article, with descriptive- explanative method, argues SCO can play a significant role in Iran's economic diplomacy more than an organization. This role depends to recognizing capacities and fortifying them and challenges and mitigation of their effects. The findings of this article represent some capacities that can support economic diplomacy with Iran. These are organization members inclusive in the region, organization performance in line with Iran's Look to East Policy, and the definition of the new structure of economic cooperation. In contrast, axes such as the security approaches governing the organization and the non-economic structure, the interventions of extra-regional powers and their effect on restricting the non-security actions of the organization, and finally the approach linked with the doubts of some members towards Iran's international behavior are the most significant challenges facing Iran's economic diplomacy in the path of this institution.