دکتر حسین عبداللهی

Considering the importance of acceptable tax expenditures in the process of tax assessment and the necessity of examining the legal dimensions of the issue, these questions arise: What is the definition of acceptable costs and legal conditions for accepting these costs? In this regard, the present study organized two main sections based on the two mentioned questions. Resulting in the first part, statistics and description of "seven legal conditions" for accepting tax costs, and in the second part, "seven legal criteria" governing the stage of determining the instance, assessment and addressing the mentioned costs were investigated. Finally, two legislative proposals and a procedural proposal in this area were proposed. The research method is descriptive-analytical and the latest "tax laws and regulations" in addition to the votes issued by the Supreme Tax Council, "General Board, Specialized Boards and Branches of the Administrative Justice Court" have also been considered.

The tax detection phase is one of the main tax stages that determines the fate of a tax case and can provide or undermine the taxpayer rights. Therefore, it is important to extract and explain the legal rules governing this stage.The question is, what are the rules governing Iran's legal systems regarding the tax detection phase? In spite of the existence of several legal criteria that can be identified at the tax detection stage, the most important and applicable of these terms can be summarized in the "Seven Criteria". These seven criteria are often in line with the rights of taxpayers, because the tax Organization has superior sovereignty and power, and violations of taxpayers' rights are more likely. However, some of the criteria are also intended to facilitate the taxation process by the Organization. The method used in this study is descriptive-analytical.

Taxation of the right to assign the place is one of the tax law issues that has been less studied about its legal aspects. The existing legal definition of the “right to assign the place and its instances" is faced with the two problems "ambiguity and imperfection" and therefore, in this article, an attempt has been made to provide a comprehensive definition of these examples.Also by following the sources of tax law, five conditions were extracted for the "realization of the transfer of the right to assignment", which must be met in order to include this type of tax.Regarding the "method of transfer of the right to assignment", this is not limited to transfer through official documents and the transfer is also realized with ordinary documents. Also, in order to determine the "time of taxation", the "agreement of the parties to transfer the right" should be considered as a criterion, and in "determining the taxable income", the "customary price of the right to assign the place" is generally used as a criterion for tax officials; A method that is not only a cause of financial indiscipline, but can also be criminal and corrupting, so alternative solutions have been proposed in this case.The method used in this research is descriptive-analytical and attention to the latest "tax regulations" in addition to the votes issued by the "supreme tax council", "general assembly, specialized committees and branches of the court of administrative justice" has been considered in this study.

Although the property transfer tax has been studied from an economic-financial point of view, its legal aspects need further consideration. The Iranian Tax Code has categorized property transfer tax as a kind of income tax. However, a transfer tax could be considered a kind of lump-sum tax which can have positive effects on the tax assessment procedure. Verifying the transfer of property title is subject to its notarization and official registration. But in many cases there is a legal possibility of taxing transfers of property done through non-notarized conveyance deeds, which of course depends on the fulfillment of certain conditions. Also, the transfer of property can take place in various legal forms, including sale, rent on condition of ownership, settlement (solh) against consideration, gift (heba) against consideration, exchange, etc. the taxation of which is done under the law valid at the time of transfer. The method used in this research is descriptive-analytical.

Separating "Anfal" from other examples of public property and as a result, making difference in the rules governing these two (duality theory) and the competing theory that believes in unity of all instances of public property and consequently the unity of the governing rules (oneness theory), has not been limited to a jurisprudential dispute at the theoretical level and has had numerous practical effects. The issue under consideration is, which one is more similar with foundations of Iranian basic law and dynamic Ijtihad methods? Research outcome which has been done in a practical way is that «the theory of public property dichotomy» practically leads to dichotomy and diversity in legislative, financial, taxable, organizational structures and these results don't fit «progressive Velayate Faghih system as an institution based on order and discipline», «the philosophy of the Constitution and drawing the legitimized structures in it», «dynamic Ijtihad methods» and «legal State standards».

Analyzing current definitions of public properties in Iranian legal system indicates that distinction between these properties from State properties cannot be sought in criteria such as devoting to public services, the ability to confiscate, style of utilization, conformity of public properties from civil and commercial laws. Also existing approaches about the issues such as “relation between public properties and State-owned companies' properties” and “rules governing public properties” are facing criticism that necessitate the redefinition of public properties. In this research, it has been endeavored to redefine the public property according to criteria of Iranian constitutional law system such as interpretation of civil law according to the Constitution, with regard to the effects of the concept of sovereignty; in such a way that, while respecting the fundamental legal-jurisprudential frameworks, the efficiency of the State in utilizing public properties shall be taken into accounts. According to this redefinition, public properties (in the general sense) unlike private ones, are properties devoted to public benefit and belonged to legal person of public law and consisting of State properties, State-owned companies properties and public properties (in the strict sense). These properties can be divided into “original or subordinate” public properties and "national or local" in the domain of State ownership. The redefinition will have many practical legal effects in the legal system.

Except for Imam Khomeini’s approaches and position as constituer of country political system, his novel and varied jurisprudential views about government, Vilayah (to rule) and competences of Islamic governor, can be used as a source of inferring his principles of political economy, and with regard to importance of the most central legal document of country (the constitution), its reflection on this law can be surveyed.Therefore it should be analyzed that what are the Imam Khomeini’s principles and goals of political economy? How these principles should be studied so as to not to conflict? This writing, through systemic approach and content analysis, has inferred from speeches and views of Imam’s political jurisprudence, some principles such as “the originality of public ownership”, “minimized state enterprise” and “maximized Sovereign roles”, and considered the conflicts resolvable by “restricting the public ownership effect to management” and “the criterion of the economic system’s benefits” and finally compared this principles with the constitution and guardian council interpretative views.

Enforcement of judgments of administrative tribunal, as one institution for guarantee of the rule of law, is very important. So we cant consider "administrative authorities abstention from enforcement of judgments of administrative tribunal (Divan Edallate Edari) branches" as a crime, but we should treat it as administrative offence that an administrative authorities commits against Divan -as the highest reliable administrative testimony unit- and the inquisition is only in its original jurisdiction.The definition of this kind of abstention is "Any kind of abstention, as action or inaction, against enforcement of judgments of Divan branches, including judgment or resolution, that deliberately happens after taking administrative measures, when there is no legal or practical barriers against judgment debtor, this offence usually committed by the highest authority and is restricted by the result", As result we consider the sanction of this offence, as one "Administrative alert" that "legal hierarchical order " principle will determine its extention.