Examining the Religious Opinions of the Jurists of the Guardian Council Regarding Tax Laws

Document Type : Original Article

Authors

1 Ph. D Student of Public of Law, Imam Sadiq (as) University, Tehran, Iran

2 Associate Professor of Department of Public and International Law, Imam Sadiq (as) University, Tehran, Iran

Abstract

The explanation and examination of the approach of the jurists of the Guardian Council in reviewing tax legislation, or in other words, legislation related to taxes and the tax system of the Islamic Consultative Assembly, can not only have theoretical benefits but also familiarize ordinary legislators with this institution's perspective on the Sharia framework of tax laws. Consequently, if legislators pay attention to this framework, it could lead to a reduction in the lengthy legislative process. Investigating the approach of the Guardian Council and identifying instances where the jurists of this council have deemed the tax legislation of the Assembly incompatible with Sharia principles is the main question of this research. Based on descriptive-analytical studies, the jurists of the Guardian Council have identified several issues as violations of Sharia in the context of aligning the tax legislation of the Islamic Consultative Assembly with Sharia principles, including "lack of attention to the capabilities of taxpayers," "oppression of taxpayers," "holding taxpayers responsible for the tax payments of others," "seizing taxpayers' assets to collect taxes beyond a precautionary amount," "the priority of the tax administration in collecting taxes over other creditors," and "lack of consideration for justified excuses in deadlines." They have deemed legislation containing these issues as incompatible with Sharia.

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References

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History

  • Receive Date: 21 September 2023
  • Revise Date: 28 September 2023
  • Accept Date: 04 November 2023

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