The Executive Regulations on the Repeated Article 251 of the Direct Tax Act and the Relevant Challenges
Author(s):
Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
In administrative law, there are requirements for the exercise of legal agents and the authorities about their competence, they have to accept such a restriction. One example of such a requirement in relation to regulation is in the repeated article 251 of the Direct Tax Act. It seems that the enactment of the executive regulations on this article, also has such requirements. Understanding such importance, the present article seeks to answer this question: From the point of view of principles of administrative law, what are the challenges and disadvantages of the executive regulations of the repeated Article 251? The paper hypothesis is that the executive regulations of the repeated article 251 faces challenges from a writing perspective and legal standpoint. Thus in answer to this question, using a descriptive-analytical method, the following conclusions are drawn: First, the relevant executive regulations marginalized application of the principles: "Deconcentration", "Delegation", "Representation", “Legal State”, and “Electronic State”. Second, since the 2016 circular has failed to adhere to the rationale behind these principles and so there is some confusion about the origin of the document over the "legal writing style". Third; In writing the relevant executive documents, not only from a "literary", but also a "legal" point of view, a kind of bad taste is observed and it is worthy the "literary" section is reinforced along with the "legal" section.
Language:
Persian
Published:
Public Law Studies Quarterly, Volume:51 Issue: 4, 2021
Pages:
1309 to 1329
magiran.com/p2347391  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 990,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
دسترسی سراسری کاربران دانشگاه پیام نور!
اعضای هیئت علمی و دانشجویان دانشگاه پیام نور در سراسر کشور، در صورت ثبت نام با ایمیل دانشگاهی، تا پایان فروردین ماه 1403 به مقالات سایت دسترسی خواهند داشت!
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 50 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!