نوع مقاله : پژوهشی
نویسندگان
1 استاد گروه حقوق عمومی، دانشکدۀ حقوق و علوم سیاسی، دانشگاه تهران، تهران، ایران
2 استادیار گروه حقوق عمومی، دانشکدۀ معارف اسلامی و حقوق، دانشگاه امام صادق (ع)، تهران، ایران
3 دانشجوی دکتری حقوق عمومی، دانشکدۀ معارف اسلامی و حقوق، دانشگاه امام صادق (ع)، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The nature of local council taxes is not explained in any of the relevant laws and regulations, despite the precedent of Approval, the amounts paid to the government and its direct connection with public rights. As a result, various inferences have been made from this concept, and many tensions have been created between legislators and taxpayers, and a major capacity and power of regulatory bodies have been engaged in this issue. 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, in line with the answer to the question of what is the concept and the nature of taxes approved by local councils in Iran's legal system, with a descriptive-analytical method and by analyzing similar concepts and trends in legal documents and decisions of the Administrative Court, the nature of local taxes as a concept corresponding to the presentation Direct service to the same source of collection of taxes at the same time or in the context of time before receiving and after receiving taxes, and we found that the element of service is an inherent basis of this nature that the approval of taxes, its sources and place of expenditure is linked to it and in case of non-compliance with the elements of the definition, basically, the imposition of taxes is distorted.
کلیدواژه‌ها [English]
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