نوع مقاله : مقاله پژوهشی
نویسنده
استادیار گروه حقوق، دانشکده حقوق و علوم اجتماعی، دانشگاه تبریز؛
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
One of the requirements of legislation is to write a clear and unambiguous document, as ambiguity in such documents will lead to fragmentation and conflicting procedures. To prevent such a situation from occurring, the legislator should avoid writing inconsistent and contradictory materials. A comparative look at the relationship between Articles (79) to (89) and Article (92) of the General Accounting Act, 1987, shows a mismatch between them. The present article discusses the relationship of these articles from the perspective of public law and uses the descriptive-analytical research method. Findings have shown that, firstly, the legislature has written Articles 79 to 89 correctly in the context of public law. Secondly, it seems that the text of Article 92 is based on the logic used in private law, as a result, the government is forced to apply this article based on the principles and rules of private law. Thirdly, it is not possible to logically apply two methods and rules at the same time for a single subject (government transactions), i.e. applying both private and public law, hence, the combination of these articles is highly controversial. Fourthly, the explicit issuance of a license to violate the law in Article (92) has prevented any deterrance of corruption in government transactions within the framework of the General Accounting Law.
کلیدواژهها [English]
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