نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی حقوق خصوصی، دانشگاه امام صادق (ع)، پژوهشگر دفتر مطالعات بخش عمومی مرکز پژوهش‌های مجلس شورای اسلامی
2 دانشجوی دکتری اقتصاد اسلامی، پژوهشکدة فرهنگ و اندیشه اسلامی، معاون دفتر مطالعات برنامه و بودجه مرکز پژوهش‌های مجلس شورای اسلامی
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسنده [English]
According to Article 14 of the Public Accountancy Act, dedicated revenue is allocated to specific use, and in the national budget is approved with the same title. In general, the systems using dedicated revenue fall into three categories. The first group are the collector apparatuses of the government revenue. The second group are apparatuses that give services in addition to governmental ones. And the third group are apparatuses which are allocated a dedicated revenue by legislators due to importance of their financial independence. What is understood from studying the establishment of dedicated revenue for apparatuses is that the philosophy of establishing the dedicated income, is either a service in addition to governmental tasks given by an apparatus, or a fundamental objective that justifies the establishment of special rules for public revenues. However, vagueness of the governmental affairs’ concept have made the establishment and definition of dedicated revenue problematic. In this article, the rules of dedicated revenue and its advantages and disadvantages are evaluated. Besides, a criterion for establishment of dedicated revenue is presented. The results suggest that dedicated revenue of the first and third groups’ apparatuses is, in fact, dedicating the public revenue. But the type of the dedicated revenue of the second group is different from other two groups because it has a source other than governmental affairs. Accordingly, the establishment of dedicated revenues for the first and second groups is in contrary with the principle and should be made narrow and done with strong justification. Also, in establishing a dedicated revenue for the second group, non-interference in doing governmental tasks should be base of establishment.
کلیدواژه‌ها [English]
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