Feasibility study of granting complications reduction by Islamic councils of the city (with a look at the rulings of the Court of Administrative Justice)
Article Type:
Research/Original Article (دارای رتبه معتبر)

One of the important tools for decentralization is the transfer of decision-making power to local institutions. Local institutions manage local affairs while paying attention to the policies and measures of the central government and under its supervision and control. Municipalities, as a local public service institution, operate under the supervision of elected people's councils. One of the main sources of municipal revenue for city administration is complications, which vary according to nationality or locality, the amount and reference rate. Although at the beginning of the councils 'activity, most of the levies were set by the councils, but over time, with the passage of five-year development laws as well as tax laws, the scope of councils' involvement was limited to the point where it became clear that the councils were essentially They have no role in determining, changing and mitigating complications. With the passage of the Sixth Development Plan Law and the Value Added Tax Law adopted in 2008, the ambiguities regarding the feasibility of tax relief by the councils increased and the rulings of the Administrative Court of Justice increased the ambiguities due to the lack of a unified procedure. The VAT law of 1400 also retained Article 50 of the former law, and the issue remained virtually unresolved. However, the main question of the research is to what extent the above-mentioned laws have prohibited the granting of discounts and good prizes? In order to answer this question, while explaining the relevant laws in each discussion, the opinions of the Court of Justice are also mentioned and analyzed.

Administrative Law, Volume:10 Issue: 33, 2023
213 to 236
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