Jurisprudential review of the legitimacy of "tax on empty houses"

Examining the jurisprudential reasons for "vacant house tax" is an important step in the conclusion and implementation of the tax law on empty houses, as is the purpose of this analytical and descriptive research, which is a library-type method of collecting information. On the other hand, despite the importance of this issue, the entry of jurisprudence researchers in this field even after the Islamic revolution and the formation of the Islamic government was very weak and weak, and therefore this research is completely new and innovative.
The findings of the research indicate that the juridical legitimacy of the "vacant house tax" can be proven with three reasons: a) the approval opinion of the ruler of Sharia (with legal approval and the approval of the jurists of the Guardian Council). b) With the reason of "reason" through examining the aspects of the issue in terms of real advantages and disadvantages. c) The rules of "harmless" and "harmless", by proving the loss and harm of the absence of tax on an empty house.
Generalities and principles such as "be faithful to the contracts", "Muslim fulfills his condition" and "principle of correctness of action" are unable to prove the jurisprudential legitimacy of "empty house tax". As the arguments of the opponents under the heading 1- conflict with the rule of subordination and property rights of individuals 2- conflict with the rule of the need to protect the economic and social order and prevent system disruption, are weak and they do not have the power to contradict the supporting reasons.