صادق منتی نژاد

Realization of justifications, such as criminal act oneself, requires components and elements that we establish them based on two sets of criteria: objective and subjective criteria.This means that, to resort to a justification, it is necessary that external conditions required for that defense be achieved. On the other hand, it is necessary the perpetrator meets the required real defense, namely he has done it with intent and knowledge. So, a complete justification is a defense that his perpetrator both has external or objective condition on one hand, and subjective or internal condition on the other hand. But sometimes, we see that only one of the two above mentioned conditions exist. For example, in despite of existence of external conditions related to one justification, the perpetrator lacks required mens rea. Criminal law in this section has been the centre of conflicts of subjectivists and objectivists and each brings its own argument. In contrast, sometimes despite the absence of required external and objective conditions, the perpetrator has done his act in the direction of a justification. In this case, criminal law will resort to subsidiary criteria, namely reasonableness criteria. So, if the act of perpetrator in that circumstances being reasonable, he finds relief from responsibility.

National Budget includes two basic pillars of Revenue and Costs. The first oneincludes 1-estimating of revenue 2- recognizing, calculating, and determining of revenue3- receiving of revenue, and 4- depositing of revenue. In the Iranian legal system, onlythe second and third stages have been subject to criminal protections. In addition thestages of 2 and 3 have not been subject to criminal protections completely.