نوع مقاله : پژوهشی
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
عنوان مقاله [English]
An approach to the concept and nature of Taxes approved by local councils
The nature of local council Taxes is not explained in any of the relevant legal texts and regulations, despite the precedent of Approval and Received and direct connection with public rights. As a result, various inferences have been made from this concept, and many differences have been created between legislators and taxpayers, and a major capacity and power of regulatory bodies has been engaged in these matters. 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, the nature of taxes approved by local councils, its sources and uses are questionable. we achieved at the same time or in the time frame before receiving and after receiving the taxes. And the service is the inherent basis of the nature to which the approve of taxes, sources and place of expenditure is linked, and if it does not adhere to the elements of definition, approving of taxes is fundamentally distorted.