Analyzing the Impact of Departure Tax on Citizenship Rights

The departure tax is actually the tax that an individual must pay for his trip and leaving the country. What has caused sensitivity and consideration of this issue is that while this tax is not applied in the same way in all countries of the world, in many countries it doesn’t even exist. According to these conditions, the present article tries to investigate the issue of departure tax and the way of receiving it using descriptive-analytical research method and referring to the analysis of existing legal documents in this field. The findings of the article show that first: The issue of departure fees should be considered from the point of view of citizenship rights, as one of the examples of citizenship rights is the right to traffic, travel, and freedom of entry and departing the country, therefore applying high level departure fees is a violation of this right. Secondly; Many governments, including the government of Iran, have considered the increase in the amount of exit duties as a way to reduce foreign traveling and the outflow of currency from the country, therefore, they consider the increase and decrease of the amount and rate as a policy with a specific goal.