The Survey on Concept of Justice in the Article 251 Repeatedof the Direct Tax A

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

"Justice" is one of the clear concepts of law and to the extent that this notion is evident in law equally as sophisticated as it is meaningful, this sophisticated concept may seem strange. One way to dispel such a stranger Radiation means this category in legal documents. This article has tried the meaning of this concept which is discussed in the context of the Article 251 repeated in order to eliminate the ambiguity surrounding it, as the legal meaning of the word is discovered. So in answering to the question that: What is the legal concept of justice in the repeal of Article 251 repeated of the direct tax law? Using the Research Method:The descriptive-analytical approach is that First, the concept of justice itself does not have a purely legal meaning at the concept level when it is by entering the field of law that it becomes legal. Secondly, we have to explain the legislatorchr('39')s conception of this concept to understand the legislatorchr('39')s understanding of this concept. Thirdly, it can be argued that the legislatorchr('39')s written position is that Justice in Article 251 repeated, basically, can be perceived in forms: balance, right, fairness, moderation and equality.

Language:
Persian
Published:
Iranian National Tax Administration, Volume:28 Issue: 95, 2021
Pages:
109 to 128
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