Levying Tax on Marriage Portion and Its Effects on Family Institution

This research investigates marriage portion and its influence on family institution.
This paper is a descriptive analytical research which compareatively studies this issue in viewpoint of lawyer and Islamic Jurist.
Taxation on marriage portion is not only originated from Islamic jurisprudence but also it is contrary to famous view of Islamic jurist because parties in this contract (marriage) can agree on marriage portion on the basis of their consent. It seems that government because of encouraging younger person to get marriage and prevention of escalation of marriage portion has provided this provision. It is inferred from civil code, constitution and Islamic jurisprudence that the government is not allowed to inter and interfere in these kinds of issues, therefore article 25 will not be valid for these reasons.
Moral principal in family, as one of the most important institution, have special status and influence on destination of society members. In order to pass mandatory law, particularly family law, legislator should consider moral and religious rules and costums. This kind of legislation has negative consequences. In accordance with Article 25, Family Protection Draft Bill, economy ministry must levy tax on unreasonable marriage portion. Regardless of existence of vagueness in this act, passing this act have been resulted in removing the logic order of this Draft Bill, e.g. and some obvious conflicts are revealed; for article 25 and note of article 23. At present, the question which arises is that whether this provision is consistent with legal principal of family law, and in conflict between Article 25 and 23 which article is preferred.