فهرست مطالب vali rostami

Obtaining a guarantee from the worker in various forms, means and scales is one of the issues and dilemmas that unfortunately has become widespread in labor relations and is seen abundantly. This is even though such a matter has no legal truth and has not been recognized in any of the legal provisions. It should be noted that obtaining a guarantee is mainly analyzed in the space of private law and has no place in today's young and progressive labor law, which is examined and matured under public law and has distanced itself from the principles governing contract law and has identified its principles. The present descriptive-analytical research concerning the spirit governing the labor law and the principles of interpretation of labor rights such as "supportiveness of labor rights", "extended interpretation in favor of the worker", "the maximum of the worker's duties" and "determining the will of the worker in accepting the conditions Unfairly" and answers to this question: “what is the legal basis for obtaining a guarantee from the worker by the employer?” According to the hypothesis, it was concluded that the legislator's silence is not considered as issuing a license to obtain a guarantee from the worker. Therefore, the legislator must enter into the issue and provide a suitable model to solve such a problem so that the socio-economic aspects of labor rights are maintained; In such a way that obtaining a guarantee from the worker is not a means to intimidate him and is placed as a pressure lever in the hands of the employer to prevent the fulfillment of the worker's legal rights, nor is the employer, due to lack of trust in the worker and fear of harming his resources, capital and information, To discourage the production and establishment of workshops.

One of the major challenges of online arbitration in recent years, has been that some companies and traders have abused their superior economic position (especially in e-commerce field) against the weaker parties to the contract;  for instance, they have attempted to insert some unfair terms in the contract without clear notification to other party, or they have excessively approached to such tribunals, so that, strengthened the assumption of colluding and influencing managers and arbitrator working in those tribunals. These problems have raised some concerns and questions in the minds of policymakers and jurists about role of government in balancing power between litigants, as well as the philosophy and principles of monitoring the performance of online arbitration tribunals.The present article, beside describing these unfair terms and unbalanced conditions between disputed parties; analyzing the legal and judicial procedure of pioneer countries in the field of ODR (US and EU) and examining the local law of Iran; attempts, for the purpose of providing effective support for the weaker parties, to submit some useful and practical recommendations, by taking into account of principle of fair trial, goals of e-Government and also the principles of transparency and participation as the main principles of good governance.

The special economic conditions that prevail today on the one hand, and the accelerating developments in the realm of public finance in the world, which rely on the efficiency and effectiveness of the countries' financial plans on the other, require a suitable model for the budget as an annual section of the national medium and long-term plans as means of ensuring social satisfaction, should be foreseen as one of the basic aspects of good governance. It is necessary to have proper knowledge of the way other countries function and to take advantage of their experiences in preparing the budget law. Therefore, in this article, relying on analytical-descriptive research and comparative study, and library resources, while introducing the budget, an attempt has been made to discuss the principles governing budgeting (drafting and proposing the budget) and the developments in recent years in these principles, particularly in France, an effort is made to answer question as to "the nature of the principles governing budgeting in Iran and France and the latest developments in this field". At the end, suggestions have been made to make budgeting more efficient and up-to-date in Iran.The results of this study showed that In the Islamic Republic of Iran, the principles of the Constitution, the general policies of the system, the 20-year vision document, the law on the five-year economic, social, and cultural development plan, the internal regulations of the Islamic Consultative Assembly, and the approved plan and budget law of 1972, the General Accounting Law, the law on regulating some financial regulations of the government, and Addendums (1) and (2) to this law are considered as the main legal frameworks for budgeting. In France, the Constitution of 1958 and the Organic Budget Law, the Organic Law on the Financing Resources of Social Security approved in 1996, the Contingent Expenditure Control Law of 1922, the Social Security Law, and the Financial Jurisdiction Law, as well as the Local Governments Law, are the overriding documents governing budgeting. Following the study of the budgeting system in France and the process of preparing the budget draft, it seems necessary for us to expedite the operational budget realization by adhering to new principles such as transparency which leads to efficiency and better law effectiveness. In conclusion, it can be stated that conditions and features such as the role of the legislature in budgeting(in the form of effective parliaments), the position of the executive branch in preparing and proposing the budget, the existence of a specialized body for monitoring the implementation of the budget, the role of institutions arising out of the Constitution in drafting the budget and other such matters in the budgeting process between Iran and France, make a comparative study of this issue, and specifically the principles governing the budgeting system of these two countries important.

Elections are a clear manifestation of democracy and have tangible political effects. Therefore, financial assistance to win the elections can have the aspect of political investment. The financial supervision law in our country prohibits receiving financial aid from unconventional sources. In France, there is no complete ban on receiving these aids and depending on the political history and reputation of the candidates, the ceiling of the source of each aid is different. This research was carried out by analytical-descriptive method with the aim of comparison between two models and it also examined the applicability of the French model in the country. It was concluded that the current model of financial supervision in the country has an Islamic aspect in terms of supporting the rule of "negation by a whisker", but its implementation guarantees are not well taken into account. In France, despite the complexity of the regulatory model, there are better guarantees for the predicted non-violation and the efficiency of this model is better. However, the existing regulatory mechanism in France is a guarantee for the implementation of this model, which cannot be implemented in our country. Therefore, in the current situation, the implementation of this model in the country is not recommended and its background is the reform of the infrastructure and then the relevant law.

Nowadays, fiscal decentralization and strengthening local governments are welcomed among many countries. Fiscal decentralization is the transfer of expenditure responsibilities and revenue assignments to local governments. Local governments need revenue to implement local policies. In fact, the independence of local governments is directly related to their financial independence. To achieve financial independence, there is a need to define a source of revenue and give authority on how to spend it. Since the most important source of income for governments is tax, tax decentralization plays an important role in decentralizing governments financially. This paper, seeks to answer what public law bases of tax decentralization are and what mechanisms for designing an efficient decentralized tax system in which the principles of tax law are also respected exist. A review of tax decentralization from the perspective of public law shows that tax decentralization is rooted in the principles such as public participation, transparency and public oversight, public interest, equity, conformity and the distribution of tax legislative power, designing an appropriate administrative system and oversight are the most important mechanisms of tax decentralization.

The budget  documentis one of the most important legal documents in which different organs of governance have roles and responsibilities in the stages of drafting, approving, implementing and monitoring it. In addition to predicting and determining financial resources and expenses, this document is also considered a planning document. The annual planning should aim to cover and realize the goals of the upstream documents and the macro directions of the country's plans. Among the upstream documents are the general policies of the state, which are defined in the hierarchy of legal norms, sub-constitutional and above normal laws, and are an important indicator for determining the legal requirements of the budget. This paper, using a descriptive-analytical method, seeks to answer which legal requirements can be considered in the stage of preparing and adjusting the budget by referring to the general policies of the state? By examining the legal requirements arising from the general policies of the state, they can be organized into two groups of formal and substantive requirements. The extracted formal requirements include strength in literature and legal terms, comprehensiveness, inclusiveness and participation, and the extracted substantive requirements also include justice-oriented, central issue and emphasis on the goals of the general policies of the system.

Destruction of environmention is one of the fundamental social problems of the current era and one of the most fundamental issues addressed in environmental law. The spread of pollution, climate change, ozone depletion, biodiversity loss and the myriad of environmental problems that threaten human life on Earth and severely reduce the quality of life is an undeniable fact that Today's human beings are struggling with that. The purpose of this study is to provide a model for environmental damage in Iranian law. By reviewing the theoretical foundations and obtaining opinions from experts, the issue was categorized into six indicators (air pollution, water pollution, soil pollution, noise pollution, oil pollution, radioactive pollution); then, a structured matrix questionnaire was developed to determine the interrelationships of these indicators. The data obtained from the questionnaire were analyzed using interpretive structural modeling and plotted on five levels in an interactive network, as a result of which the "air pollution" index was at the highest level. Therefore, given the relatively long history of legislation and regulations related to air pollution in Iran, the survival of this problem can be evidence of the failure of Iranian judicial authorities in this area. However, with the available legal tools, it is possible to prevent violations of laws and regulations related to air pollution, or to punish the perpetrators of violating these laws and regulations and to oblige them to compensate the damages.

The principle of transparency is considered as one of the basic principles and elements of good governance. According to this principle, governments are required to abandon confidentiality and make decision-making processes available to all citizens. In this regard, especially institutions such as legislatures and local councils have a special priority to adhere to the principle of transparency. Islamic councils in Iran are considered as one of the important elements of the governing system and through these institutions, local people can be influential in some local affairs. The question is, to what extent do Islamic councils, as an example of a system of governance, act transparently in their decision- making process? Examination of the laws and regulations related to Islamic councils shows that in some cases the principle of transparency has not been observed, such as the lack of prior publication of the regulatory program or the lack of obligation to publish regular detailed discussions of councils. The present research has been done by descriptive and analytical methods.

Administrative contracts are one of the main sources of corruption in public affairs. Due to the financing of administrative contracts from the public budget and the high amount of these contracts, administrative authorities are influenced by personal interests in the relevant administrative decision. Considering the increase of efficiency and productivity of administrative organizations and the necessity of protecting and guaranteeing the rights of citizens against the abuse of public officials, supervision of administrative contracts is mandatory and unavoidable. In this regard, various supervisory authorities exercise supervision over administrative contracts. One of them is the Complaints Board (law on tenders). Now, what are the characteristics of administrative contracts that need to be monitored? To what extent can the Complaints Board, as a dedicated over sight body over see and ministrative contracts? And where are the challenges facing her? These questions are discussed in this article. Findings in the article show that the monitoring of this Board, in addition to its strengths, also has disadvantages, which we will review and make a suggestion.

One of the important issues that the Islamic government deals with, is the issue of taxation and Sharia (Religious) financial resources, including Khums (“a fifth” of the net income), Zakat (poor rates), Jizya (tax tributary), Kharaj (yield of the field/land tax) & Anfal (public wealth). Today, due to the expansion of government tasks, it is possible that these resources are not enough to run the society; therefore, the governance system inevitably imposes taxes, which was shown when the constitution of the Islamic Republic was approved in Article 51. One of the persons who played a significant and undeniable role in the process of approving this principle is the deceased Martyr Beheshti, and for this purpose, this article with using descriptive-analytical method, seeks to answer this question that what is the position of tax in Iran's legal system in Martyr Beheshti's thought? The results of this research show that first. Martyr Beheshti is among those who believe in the legitimacy and permissibility of imposing new taxes by the Islamic government in addition to Sharia taxes (Canonical/Islamic tax). Secondly. He considered the first principle of taxation to be a direct tax, which is levied incrementally from the legitimate income of individuals, and indirect taxes only if the cost of supplying the goods is added to its finished price, from the point of view of jurisprudence it does not face problems.

Supervising administrative contracts is necessary for an administrative system to provide efficient services to the public. It is important to note that administrative contracts are the most significant gate to corruption in governmental administrations. Therefore, controlling this kind of corruption is essential for increasing the efficiency of the government and protecting the rights of the public. Supervising administrative contracts is a legal mechanism which prevents corruption by high-ranking officials and guarantees public rights. In this paper, the characteristics of administrative contracts and the methods and bodies for their oversight within the Iranian legal system will be examined. The findings of the study show that in Iranian legal system, the oversight of administrative contracts is insufficient due to ambiguities in the relevant laws and regulation and the lack or weakness of exclusive supervisory authorities. It seems that the enactment of a specific law on the oversight of administrative contracts will solve this problem.

The application of competition rules in legal systems necessitates defining the market and measuring market power. These two prerequisites form the basis for enforcing competition laws, and their regulation becomes increasingly crucial with the expansion of internet-based platform businesses and their impact on consumer rights. This research addresses the challenges in setting prerequisites for applying competition rules in digital platforms and offers new solutions. The traditional approach to competition analysis involves defining the relevant market and assessing market power. However, the unique characteristics of digital platforms present obstacles in achieving these objectives. To establish rules governing market definition and market power measurement, a three-step process is proposed. Firstly, the traditional rules for market definition and market power measurement in conventional businesses are examined, as they are commonly used in judicial authorities. Secondly, the specific competitive challenges in digital platforms are assessed to identify cases where traditional criteria fall short in providing  prerequisites. Finally, new criteria for market definition and market power measurement in digital platforms are proposed. The research reveals that both market definition and market power measurement in platform businesses face significant challenges. Defining the market in digital platforms proves difficult due to the inability to assert that virtual and traditional businesses coexist within the same market. Additionally, the traditional product and market scope determination method (SSNIP test) may not apply to two/multi-modal platforms and platforms offering products with zero prices. Furthermore, traditional indicators for calculating the market area, such as "transportation" and "main area," do not apply to virtual markets with cross-border transactions. Measuring market power in digital platforms presents its own challenges. Relying solely on income as a criterion is inadequate, as it cannot be compared to other factors like the number of active users, volume of traffic, or time spent on the platform. Furthermore, using income to determine market share is not applicable to platforms with zero-priced products. Measuring product demand elasticity using the Lerner index is also hindered by the zero marginal cost of many platforms. Moreover, identifying effective entry barriers specific to digital platforms and devising mechanisms for measuring them presents a challenge not yet addressed by legal systems. To overcome these challenges and provide new criteria for market definition in digital platforms, a three-step process is proposed. The identification of non-linear value chains helps identify platform components. Assessing whether each component constitutes a separate market or a part of the same market relies on their correlation and their contribution to specific services. To address challenges in defining the product and scope, the research suggests using the SSNDQ test (small but significant and stable reduction in quality) instead of the SSNIP test. Criteria such as "service speed," "data protection," "privacy protection," "exchange cost," "negotiation cost," and "search cost" can measure the quality of service provision in digital platforms. For measuring market power in digital platforms, distinguishing between "transaction-based platforms" and "audience-based platforms" is suggested. The "users' payment" criterion, instead of platform income, can determine market share using indicators like the number of users, traffic volume, time spent, and number of visits. Recognizing new structural and strategic entry barriers in digital platforms within relevant laws and regulations is crucial. Evaluating the three-stage process of "possibility of entry," "possibility of competitive influence," and "possibility of limiting market power" in platform markets offers potential solutions to measuring market power in this context.

Although Internet law is a relatively new legal phenomenon, some of its principles are evolving. The five basic principles of Internet regulation include freedom of Internet communication, respect for privacy, the principle of territorial jurisdiction, stakeholder participation, and government cooperation. Therefore, the purpose of this study is a legal analysis of the basic principles of Internet regulation within the framework of legal standards, in addition to theorizing in this field, to be a guide for the regulation of the Internet by the national legislature of our country. This research is a descriptive-analytical type and the library method has been used to collect information and the necessary information is collected using the library method. Based on the research findings, it can be claimed that the basic principles related to Internet regulation have emerged at the international level, which can be a practical guide for countries in cyberspace regulation. The Internet regulation system in Iran is not appropriate in comparison with the basic principles of Internet regulation. The result shows that in the current situation, the Internet regulatory system seeks to maximize restrictions on the freedom of Internet communication. The regulatory body in this regard is generally the governmental appointed body. Internet privacy has deficiency in regulatory despite legal protections. The Internet regulatory model is a purely governmental model without the participation of stakeholders, and in the field of international partnership and cooperation, there is no willingness to cooperate with other governments in the field of Internet regulation.

hough creating independent financial supervisory institutions is accepted in the general legal systems of the world, audit institutions’ jurisdiction and powers are determined according to the specific requirements of each legal system.  One key point about the duties and powers of the Supreme Court of Audit- which Iran’s Constitution provides the basic framework for and defines- is the supervisory discretion of this financial institution. This research seeks to address the scope of the discretion of the court while it monitors, reviews, and controls sources and revenues and expenditures specified in the national budget. This paper, in an analytical way, using library method,  suggests that adopting extensive and limited approaches with respect to the discretion of the Court, finds out that the Court’s supervision is not limited to what is prescribed in the budget law. The Court is constitutionally mandated to exert its supervision on “all the accounts of ministries, government institutions and companies as well as other organizations that draw, in any way, on the general budget of the country”. The third approach- laid out in the Court’s bylaw- is about exercising supervision on Public Property. This may be defendable through an extensive interpretation of the Constitution but is against the text of the Constitution which makes it difficult to embrace it.

The expansion of the Internet and its ever-increasing rate along with the rise of smart mobile phones have made Internet-based businesses one of the inseparable sectors of today's economy. The part that this type of business plays in today’s world economy is so much that now the top companies in the world, in terms of capital and market value, are companies in the field of digital economy. This is a reality that Iran will also face in the not-too-distant future; then, companies in the field of digital economy will take a significant share of the market. So, today, it is especially necessary to pay attention to the issue of competition in digital platforms and to set the appropriate rules to govern them.

Literature Review:

Until the writing of this article, most of the issues raised in Iran's competition law are devoted to the examination of rules governing competition in traditional markets. Only one article titled "Competition Council and Internet Businesses" by Zarei et al. (2019) has been written in relation to platform markets, and this work is also based on the traditional rules of competition law and regardless of the specific challenges of this field. Analysis of the vote number 306 of the Competition Council. Therefore, it can be claimed that the explanation of the characteristics and challenges of platform markets and its effect on the regulation of competition in this field, which is examined in this article, qualifies as innovation.

In order to correctly set the new rules applicable in the field of digital platforms’ competition, it is necessary to go through a three-stage system: first, we must get a correct understanding of the prominent features of the digital platform markets that affect the issue of competition. In the second stage, the competitive challenges arising from these characteristics, with which the traditional rules are not able to fully deal, should be examined and evaluated; and finally, new rules of competition in the field of platform markets based on the aforementioned characteristics and challenges should be put in place.As the title of the article suggests, the purpose of this article is to explain and analyze the first and second stages of the aforementioned process to show the deficiency of traditional rules in response to the competitive challenges of the field of digital platforms and the necessity of revising them. For this purpose, after explaining the meaning of "platform" and its conceptual evolution over time (the first part), the prominent features of digital platforms that affect the issue of competition are counted, identified, and evaluated (the second part) and finally, the challenges due to the aforementioned characteristics and the inadequacy of the traditional rules in response to them will be explained (part three) to prove the necessity of revising the traditional rules of competition law in the field of platform markets.

Based on the findings of this article, the main economic features of digital platforms are such as "the network effect", "reduction of transaction costs", "replacement of ownership with access", "fragmentation of supply and demand", "economy of scale and economy of significant scope", "simultaneous improvement of economies of scale and personalization" and "fundamental importance of data". Although they are not entirely new and traces of them can be seen in traditional markets, their simultaneous presence in digital platforms makes the market tend towards them. In addition, this problem may be aggravated by the actions of digital platforms to strengthen and expand their position in the market. It is noteworthy that none of the aforementioned features that have led to the occurrence of the mentioned challenges have been recognized in the traditional rules of competition as an obstacle to entering the market or as an anti-competitive practice. Therefore, the first competitive challenge of platform markets, which requires the regulation of appropriate rules, is the growing monopoly of these markets. Naturally, the most suitable solution to get out of this situation is to recognize the aforementioned features as specific types of entry barriers for digital markets.It should also be kept in mind that the preliminary stages to apply anti-competitive rules and guaranteeing them in digital platform markets face serious challenges. In these markets, it is not possible to identify the product as easily as it is in traditional markets, and the application of the conventional SSNIP test cannot be applied to many platforms that offer zero-price services or two- or multi-modal platforms. This makes it a serious challenge to recognize the exact share of the platform in the market and, accordingly, to recognize the market power. It seems that the transition from "quantitative criteria" to "qualitative criteria" is the way out of such challenges.Also, following the traditional rules in recognizing the anti-competitive behavior of platforms, causes many platforms to be accused of aggressive pricing at the very beginning due to having zero marginal cost. In addition, the existence of the aforementioned features has facilitated the conditions for committing anti-competitive acts, such as establishing exclusive conditions in the transaction, selling a package of products, collusion, etc. It seems that the requirement to overcoming such challenges is to promote ex-ante regulations along with the implementation of the current (mostly a-posteriori) regulation model.Finally, it seems that the simultaneous presence of these features in digital platforms has largely led to the reemergence of traditional issues of competition law as current issues, and this will consequently require a review of competition laws in this area, as countries such as the United States, China, and the European Union have followed the same path.

The standard or condition of fair and equitable treatment issues is one of the most basic standards of conduct in international investment law, according to which the host government must provide favorable conditions for the protection of foreign investor property per international law standards. Due to the ambiguity of this standard, different interpretations of it have been presented. In this article, the main question was what procedures the international arbitration regarding fair and equitable behavior, especially in the field of oil and gas, has taken place, and by collecting materials by library method and using analytical and descriptive research method, it has been argued that the various arbitral tribunals have set different thresholds for the establishment of balance and fairness, that the conduct of a country must reach that level before it can be considered a breach of equitable conduct, and it has been concluded that in each case violation of fair behavior has unique facts, and the most important result is precisely the specific nature of the truth in each of the fair trial claims, and although a flexible standard can be reliable for resolving a wide range of government misconduct, it remains somewhat uncertain.

Credit institutions are one of the most important actors in the money market that have developed their activities in the legal frameworks. However, many unauthorized credit institutions are also involved in depository activities and have expanded significantly in recent years. The main legal reasons for the disorderly state of the credit institutions are the ambiguity in the [Iranian] Central Bank’s authority to monitor credit institutions, challenges in enforcing the 2004 Act on Regulating the Unorganized Monetary Market, and the Acts relating to fifth and sixth Five-Year Development Plans. This situation has resulted in various problems such as deviations from monetary and banking policies of the state, as well as non-compliance with expansionary and/or contractionary monetary policies. In addition, the Central Bank is responsible for the deposit insurance of the credit-institutions clients, therefore these institutions can cause bigger crisis in the long term. This article seeks to examine the legal reasons behind the emergence of unauthorized credit institutions and the resulting challenges of leaving them unregulated. It also aims to provide some solutions to tackle these challenges.

In Islam’s financial system, the most important financial resources of the government are zakat, khums, jizya, kharaj, and anfal. In the modern era, apart from fixed financial taxes, governments are obliged to levy non-fixed and variable taxes. The question is, whether or not it is permissible for an Islamic government to levy such taxes? The present study will attempt to answer the above-mentioned question by describing and analyzing the teachings of various schools of Islamic jurisprudence on this topic. The results of the study show that the government is permitted to levy new and variable taxes on the people as a so-called secondary rule. This is verified by significant reasons including Quranic verses, Prophet Muhammad’s sayings, and actions of the infallible Imams. Most scholars of the Islamic jurisprudential schools have issued fatwas confirming this form of taxation.

Efficiency and Effectiveness of the government are integral components of good governance, and its realization in government investment in development projects also appears in legal rules, so it can be realized by improving the legal rules governing such projects. Among the numerous legal rules of project controlling, it can be found the one that emphasizes the efficiency and effectiveness of the projects more than other types. Operational supervision is controlling the efficiency and effectiveness of development projects, and in the Iranian legal system, according to Article 126 of the constitution, it is one of the responsibilities of the president who exercises it through his deputy. On the other hand, in many countries, such as the United States, operational supervision of the controlling pertains to the Audit Court, which in turn is overseen by parliament. The question is whether it is possible to change the controlling Institution from "Plan and Budget Organization" to the "Supreme Audit Court"? Article 55 of the Iran constitution takes Audit Court only in charge of traditional controlling, so it seems that considering the current constitution, it is not possible to change the competent institution in charge of operational supervision.

The Government of the Islamic Republic of Iran has responsibilities in order to protect groundwater and prevent its pollution. These duties are explained by domestic and international laws and regulations. In the domestic sphere, relevant laws, including the law on equitable distribution of water, define the duties and powers of the government. However, due to the dispersion of international regulations, the government's overseas duties are not well explained. International treaties and rules in the field of groundwater and the environment set out principles for governments that must be complied with, and what is at stake is: what is the international obligations of the government in the protection of groundwater? This article examines the binding principles contained in international laws and regulations, examines the duties and obligations of governments, including the Government of the Islamic Republic of Iran in the protection of groundwater.

Nowadays, human life is full of incidents that have greatly increased the risk. In a society based on altruism, morality dictates that every person who can help others should do so. This point has been descriptively and analytically accepted in the examination of the legal system of Iran and the duty to help has been accepted with all the conditions. The obligation to help is established when a person is exposed to a life-threatening danger and the helper can prevent that or the aggravation of its outcome or the injured person asks for help in an emergency and the helper understands that. In the present study, the importance of the duty to rescue was investigated regarding the legal system of other countries especially those with common law. It is necessary to amend laws in Iran to expand the scope of the duty to rescue by reducing the conditions of that considering the increase in accidents in society.

The success of statesin implementation of economic development programs and resistance to economic sanctions depends on the existence an integrated policy in Customs law and Foreign Trade scope which indicates theimportance of Customs law.Furthermore, it could be led to the implementation of general policy of resistanceeconomy, this research attemptsto provide a vision of legal damages of Iran legislative policy in the scope of Iran Customs law as well as specific suggestions to remove the existing damages. The main research question is that, how to evaluatelegal damages of Iran legislative policy in Customs lawscope. The results showthat lack of an integrated and comprehensive legal policy in the Customs law is recognized. It’s also the case that rules and related regulations exists in different segmentation and are isolatedwithout following a comprehensive policy compiled or amended.Inorder to remove of existing damages is to compile a comprehensiveand integrated policy in Customs law scope and the law needs to be incorresponding with conditions and complexities in the country and allexisting forms of the law. Finally, amendment of all Customs law related rules andregulations, on basis of compiled policy, apart from segmentation and isolatedviews and determination of single policy making source is essential.

With the creation of the Corona crisis (Covid-19), many of the legal systems of the countries regulated matters with necessity and urgency, and the system that was used to deal with this crisis - like other crises - State of Emergency, Which has characteristics such as: being exceptional, being necessary and granting ordinary extra-legal powers. Meanwhile, the experience of some countries in having a legal and partial structure in this field, including the position of creator and terminator of this exceptional system, the conditions of creation and the effects of measures taken during its establishment, can be for our country in this field. The law does not have a specific subject to be useful. In this case, due to the lived experience of Lebanon and Egypt, as well as differences in the type of emergency system, these two countries were selected for study. The present study, through a descriptive-analytical study using library resources, seeks to study the emergency situation caused by the Corona crisis in Lebanon and Egypt and to answer the question that the emergency situation caused by the corona What are the requirements in these countries (creating and terminating authorities, conditions and causes of creation, restrictions) and can the style of the countries in question be applied in the Iranian legal system? Finally, after an analytical study of the state of emergency in these countries - under the review of rules and regulations such as the "Civil Aviation Law" or the "Civil Defense Law" - the present study thus provides a solution to the state of emergency in the Iranian legal system. Due to the lack of legislation in this field - despite the existence of Article (79) of the Constitution of the Islamic Republic of Iran in this regard - such a structural necessity is felt.

An approach to the concept and nature of Taxes approved by local councilsAbstractThe nature of local council Taxes is not explained in any of the relevant legal texts and regulations, despite the precedent of Approval and Received and direct connection with public rights. As a result, various inferences have been made from this concept, and many differences have been created between legislators and taxpayers, and a major capacity and power of regulatory bodies has been engaged in these matters. Also, the requirements explained in the lawsuits of the Judicial Oversight Body of the Administrative Court of Justice have not been sufficiently deterrent in reforming this process. Therefore, the nature of taxes approved by local councils, its sources and uses are questionable. we achieved at the same time or in the time frame before receiving and after receiving the taxes. And the service is the inherent basis of the nature to which the approve of taxes, sources and place of expenditure is linked, and if it does not adhere to the elements of definition, approving of taxes is fundamentally distorted.

The market was originally a physical place where buyers and sellers gathered to exchange goods and services. But the concept of the market in the new era has expanded from a place for the trade of goods, and the discussion of money markets to take deposits from people and pay loans and facilities to them has become one of the requirements of the economic structure.Meanwhile, money markets are divided into organized and unorganized markets based on the amount of superior supervision over them. Organized markets are regularly monitored by upstream institutions such as the central bank, but unorganized monetary markets lack such a regulatory mechanism. This has become one of the problems in macroeconomics and disruptions in the flow of money and liquidity. Gharz al-Hasna funds, leasing companies and exchange offices are among the types of unorganized money markets.An organized market is one that is open and well-known. An unorganized market is a market that is not open and well-known, it is formed between individuals, and certain institutions that are registered according to certain rules and act according to certain rules are not involved in it. Central Bank of the Islamic Republic of Iran Although it is legally responsible for supervising money markets, the lack of clear mechanisms and the lack of up-to-date legal rules and regulations in line with modern changes in the banking system have posed a serious challenge to the legal system of government and central bank supervision of unorganized money markets.