A comparative study of civil liability resulting from government fiscal policies in Iran and the United Kingdom

This article examines the nature of government liability and civil liability for fiscal policy. According to the thematic documents presented in this study, the question is what differences and similarities are observed in the study of civil liability resulting from government fiscal policies in the legal system of Iran and the United Kingdom? In response to the article's question, it is assumed that: "Civil liability arises from the fiscal policies of the main government accepted in the two legal systems of Iran and Britain, which in Iran arises from the rule of fault, but the three legal rules from liability due to recklessness, liability Intentional fault and no-fault liability form the basis of civil liability in the English legal system. Based on this process, the results obtained in this paper are that first; In the Iranian legal system, the theory of serious fault has been mentioned in some laws, such as insurance laws, maritime law, etc., but in the laws related to the formulation of fiscal policies, little attention has been paid to this issue, which shows that the English legal system Government civil liability for fiscal policies is more explicit and transparent. In English law, moral damages are often compared to material damage and it is considered as damage that is caused to personal spiritual property and consists of two parts, social and emotional, while in the Iranian legal system, this issue is not discussed.