جستجوی مقالات مرتبط با کلیدواژه "پایانه های فروشگاهی" در نشریات گروه "فقه و حقوق"

Although the Iranian legislature particularly has criminalized some acts under the Islamic Penal Code, but sometimes it has criminalized some acts  through other laws and regulations,  such as "Article 23 of the Law on Point of Sales and the Taxpayers System." One of the principles that should be observed in the process of criminalization is the proportionality of offence and punishment. This research, based on the descriptive-analytical method, addresses the question of whether the proportionality of offence and punishment is observed in the aforementioned article? The result of this research shows that the above-mentioned law has ordered sentence of a wide range of mens rea and actus reus by one type of punishment. Crimes such as mass production and supply of hardware and software equipment and imperfect point of sales or defective equipment with the intention of disturbance in the tax system, which is a sign of the governmental economic system, is subject to a punishment without imposing imprisonment that is  among sixth-degree punishments established under the Islamic Penal Code. The Code has ordered the same punishment for other crimes such as manipulating the point of sales or personal hardware and software equipment with the intent of paying less amount of tax