Legal framework of "Dedicated Revenue" in Constitutional law of Republic Islamic of Iran

Articles in Press

Document Type : Research Paper

Authors

1 Majlis Research center

2 Ph.D. Student, Faculty of public Law, Qom University, Qom, Iran

Abstract

"Dedicated Revenue" is defined and recognized in the laws. At the same time, some experts consider it to be contrary to the principle of non- allocation, which is based on principles 52 and 53 of the Constitution, and others have considered the absoluteness of dedicated revenue acceptance against the rules. The question of the article is, with what quality does the constitutional legislator accept or reject dedicated revenue, and from the perspective of the Islamic Republic of Iran's Constitutional law, what legal system governs this type of revenue.

To answer this question, the Constitution, upper documents, Guardian Council procedure and laws were studied with analytical-critical method. The research findings show that depending on the conditions and the situation governing public resources and the will of the authorities, dedicated revenue should or can be recognized or prohibited (three situations of obligation to accept, permission to accept and prohibition of accepting dedicated revenue). Based on this, it is recommended that the Islamic parliament make this rule the basis of its action in enact new laws and also by revising the current laws of the country.

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Main Subjects

Majlis and Rahbord

Articles in Press, Accepted Manuscript
Available Online from 03 March 2024

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