جستجوی مقالات مرتبط با کلیدواژه « معافیت » در نشریات گروه « علوم سیاسی »

Khums and zakāt are fixed taxes which must be paid for God’s sake and seeking proximity to God. The Shiʻa (Twelvers’) jurisprudents widely hold the view that tax payments that are done for God’s sake can be optional and personal and they hardly believe that Islamic taxes all belong to the Imams. Unlike this widely accepted view, Imam Khomeini explicitly asserts that monies paid as khums or zakāt are government budget and belong to the ruler of the Muslim community. Along with fixed taxes, people are obliged to pay unfixed taxes to their governments. If an Islamic government forms and people still are obliged to pay the two kinds of taxes, tax variation will occur according to which some people think it their legal or civil duty to pay taxes and others feel they are legally obliged to pay them. Due to these two payments at the same time, additional economic pressure imposes itself on certain classes of people in society who are religious, which brings about social discrimination. Drawing upon a descriptive-analytic method, the findings of the research suggest that those people who have paid their religious taxes under the Isalmic government and, because of this, they may have to shoulder the additional economic burden, can be declared exempt from paying certain common taxes. The aims of this research are to inform the addresses of the ways to prevent taxes of some kind at the same time, to eliminate discrimination, to pay taxes for God’s sake, and to reduce the cost of being religious in Islamic society.

The main purpose of the rules of civil liability is to compensate the material and moral damages and repair the damage, which the municipality and its employees are no exception to this rule. The legal basis of civil liability of municipalities is Article 11 of the Civil Liability Law approved in 1339. According to this article, damages may be caused by personal fault of employees or municipal administrative error or damage to the community, but what is the subject of this article is to review the cases of municipal exemption from civil liability by looking at the judicial procedure in This is the case, although the legislator in Article 11 of the Civil Liability Law states the conditions for the realization of the responsibility of employees or the municipality, but it must be seen in which cases the municipality is exempt from compensation for damages caused by its actions. On the other hand, in the last part of this article, only the government is mentioned about the exemption from compensation for damages caused by government actions. It has been used, so it should be seen that the non-use of the word municipalities in this section was due to the negligence of the legislator or the legislator has deliberately taken such an action, in which case the non-use of the word municipalities is related to the type of municipal actions. Has the legislature consciously spoken only of the government because it did not consider municipal action to be sovereign?

This t article examines the effects of the Chabahar Port exemption from US sanctions on Iran after leaving Joint Comprehensive Plan of Action. Therefore, the key question in this article is: what impacts the Chabahar exemption from unilateral US sanctions have on the development of this region and its role in Iran's economic diplomacy and trade? The hypothesis is that: given the complex and intertwined system of US sanctions, the Iranian economy facing many difficulties interacting with the global economy supply chain on commodity, information and financial exchanges. Chabahar's distance from the main centers of Iran's economy and increased risk of the presence and investment of international corporations in Iran, the impact of this region's exemption on its economic development and Chabahar's increasing role in the national economy have been negligible. This study was carried out using qualitative research methods. The sanctions have caused major problems in the region's natural development process, which had been restarted following the implementation of the trilateral agreement among Iran, India and Afghanistan.