Jurisprudential foundations of the law of "taking tax on uninhabited houses"

One of the laws recently passed by the parliament is the tax on vacant houses. The legislator's motive is to increase the supply of housing and create a balance of prices between supply and demand, and the Islamic government is required by this law to collect taxes on vacant houses that have been left unused for various reasons. However, due to the lack of extensive and integrated research in this regard, the jurisprudential foundations of the tax are not very clear. Therefore, the question of the jurisprudential principles of this tax and the elimination of problems around it is an issue that needs to be explored until the answer stage. Based on the analysis based on the judgment of reason and in the light of revelatory teachings, the present article considers this tax as a financial punishment for committing a religious prohibition and has been compiled to prove it in two main parts. In the first part, the legitimacy of the principle of financial penalties is proved through four ways, one of which is punitive taxes. In the second part, the reasons for the sanctity of the obligation to maintain an empty house where some people need it or lead to disruption of the Muslim market are examined. The arguments used in both sections, the Qur'an, narrations, reason and rational manners approved by the Shari'a in the light of paying attention to the views of the great Shiite jurists.