Justice and tax on luxury goods؛ A Case Study of Empty Houses and Expensive Cars

Tax have been an important source of income for societies and governments throughout history. Especially in developed countries, they have a special view on tax due to its high revenue for the government. Taxes are also an important lever for the government to implement its fiscal policies and control society. But there is always a challenge in how societies use this sensitive, dangerous and powerful tool to achieve great goals, which has sometimes led to the failure to achieve the goals of taxation. Examples of this challenge include: Identification of vacant houses, how to determine the tax on vacant houses and luxury cars and the level of executive power of this policy is also important in the Iran legislation. And it has attracted the special attention of the government and parliament. For example, tax on vacant homes and luxury cars were included in the Budget Law of 1399 and 1400, but in fact the expected results did not occur. And lack of special attention and proper planning in this area can create critical problems. It is very important to study the performance of the government and the parliament regarding the desirability of the decisions taken in the manner and amount of tax collection in the budget law and the direct tax law. In this article, the legal materials related to the tax on vacant houses and luxury cars are mentioned in the laws, their challenges and goals are examined and solutions are provided for them. And to resolve conflicts in the field of tax collection and economic security with a descriptive-analytical method.