نشریه پژوهش های نوین حقوق اداری
پیاپی 9 (زمستان 1400)

The parliamentary library symbolizes the connection between the science and knowledge and the legislature, and it's an intermediary to transfer data and information to the parliament, and is also an important element in achieving good legislation. These libraries should meet the researching requirements of the parliament members; namely in receiving explanatory reports and professional opinions on bills, promoting legislative knowledge, having access to research reports, cooperationing in legislative drafts, and evaluating the effectiveness of laws. Proper action in these areas can to some extent prevent "bad law" or reduce the political, social, and economic costs of legislation. The main question of the article is what elements and components the good management of a parliamentary library is based on. This article comparatively studies the quality of parliamentary libraries in some countries and identifies its structure and features, and yet examines its role in improving the quality of legislation. It also analyzes the »library, museum, and document center of the Islamic Consultative Assembly« as the sole parliamentary library in the country and an scientific organizatio, and while examining the functions, presents suggestions to sketch a proper model for the management of this institution. It is also important to note that in our country, some of the duties and responsibilities of the Parliamentary Library are undertaken by the Parliamentary Research Centers and the Deputy Minister of Parliamentary Law and somehow, the parliamentary library has not yet been formed in its sense and the functions of the museum library and the Parliamentary Documentation Center are more than public libraries and it requires structural-normative reforms to fulfill its special mission as an intermediary to transfer and even produce the required data for parliamentary agents and also parliamentary training.

The General Assembly of the Court of Administrative Justice is able to fully guide the legislative and implementation process in this area with scientific content by issuing very important judgments regarding to the independence of local units in addition of being a suitable criterion and sample for future legal and executive orientations. On the other hand, the mentioned General Assembly, in the position of a procedural judicial body, can make effective decisions by taking into account the public interests and defending the rights of citizens by law-abiding in the votes and issuing judgement in order to resolve the challenges and damages related to the independence of local units. Thus, local institutions by using their legal capacity and power fulfill their job of protection and realization the rights of citizens in the society. Therefore, in the present research, with the method of descriptive-analytical, the concept that the General Assembly of the Court of Administrative Justice has from local affairs in the direction of the independence of local units criticized and leaded us to this conclusion that the criterion provided by the procedure of the said General Assembly is not so comprehensive and in accordance with the principles of public law to fill all the existing gaps.

In the unanimous decision No. 798 of the General Assembly of the Supreme Court, the employees of private banks, including public service agents, are considered and their seizure of the bank's property and funds is considered illegal. While this criminal behavior can be attributed only to those who have the description and characteristics provided in Article 598 of the 1375 (1996) Islamic Penal Code. Because, the description of "public service agents" mentioned in the mentioned article and other articles of the criminal law, only includes the agents mentioned in the "Law on Trial and Punishment of Public Service Officers approved in 1315 (1936)". The repeal of this law has no effect on changing the concept and examples of this group of employees. Undoubtedly, the legislator has paid attention to that law in all legal articles before 1394 (2015) and has not considered any other concept or example until this date. The meaning and examples of this phrase are clear and there is no ambiguity in it and there is no way that the court, in the position of providing a correct interpretation of the law, can issue a unanimous decision on it. The law is silent about the employees of private banks and the employees of the private sector in general, and based on the principle of legality of crime and punishment, in the silence of the law, there is no place for the Supreme Court to provide an interpretation, but the legislature must assign a task on such an issue. In such cases, the court must base its decision on a verdict of innocence for a unanimous vote to provide a basis for substantive legislation. Therefore, it is not possible to interpret and infer from the phrase "public service agents" a concept and example other than those mentioned in Law 1315 (1936).

The model of good governance has emerged in many countries since the early 1990s as a targeted method of governing and managing political and legal affairs. In Iran’s legal system, during the last two decades, some humanity scientists have analyzed and explained the theory of good governance. Accordingly, in this study, considering the importance of taxes as a permanent revenue for the government and a representer for the trust and obedience of citizens to the ruling system, the sanction of taxation has been examined interactively with the theory of good governance. This study seeks to provide an ideal pattern for taxation from a legal perspective accomodating the theory of good governance. In this article, the descriptive-analytical method is used to explain the subjrct in light of tax rules and regulations. The results indicate that the criterions of the mentioned theory have been observed to some extent in Iran’s tax legal system but the three elements of justice, transparency, and accountability have played a more prominent role than others in formulating and presenting the desired tax model. Also, the size, extend and bureaucracy governing the administrative system of the country as a fundamental and general challenge, as well as the conflicting rules or the lack of appropriate and up-to-date rules, Lack of proper understanding of the cultural aspect of paying taxes, etc. have disrupted the proper sanction on taxation system.

The Tax Gap is the difference between the amount of tax that should, in theory, be paid to IRS, and what is actually paid. Tax related court cases extend the processing collection and delay tax certainty.An efficient tax IRS Adjudication can speed up the resolution of tax disputes and reduce delays and gap tax in collecting due to tax delays. Efficiency of the first stage of Tax Adjudication proceedings according to Article (238) of the Law on Direct Taxes and Article (29) of the Law on Value Added Tax resolve tax disputes of taxpayers and prevent the case from entering tax dispute to the Tax Courts.And The tax ceiling for the cases before entering the tax courts leads to the realization of maximum revenues and minimizing of the tax gap. However, the right to object, as the most important right of taxpayers, must be guaranteed at all stages of tax collection. The Court of Administrative Justice of Iran, as the supreme authority of administrative proceedings, concentrated on its main task, which is to control administrative rights and actions. This article seeks to consider some of the strategies, set out in it as a practical model by considering the reform of the tax system

Relationship of civil servants and political authorities and sphere of powers of both in administration and policy-making is one of main issues of the contemporary governance. There is no doubt that politics is not administration and a politician is different with a public servant. Therefore, it seems there is no problem to distinguish politics from administration. Nevertheless, specification of exact boundaries of the two spheres and its cause is not clear. This dichotomy is not founded on a priori logic; but it is a fact in the most of modern states. Therefore, in view of conceptual, institutional and individual actors, there is a separation as well as overlapping between politics and administration that being debated in the article with a descriptive method. According to author, norms specified at a democratic constitution and emphasis it gives to values such as justice, democracy, responsibility, autonomy and morality provides sufficient evidences for keeping this demarcation and simultaneously makes an interaction  between the two spheres. Although the way of demarcating and specification of points of distinction, overlapping and interaction between the two spheres of 'governing and service' depends on characteristics of constitutionalism and administrative tradition of states.

In modern legal systems, the state has the power to own land in order to achieve part of the public purpose, and laws determine the scope of authority of government authorities to secure property rights. In this regard, the main question of the present article is what are the competent authorities in the process of expropriation in the law of Iran and France and what is the process of expropriation in these two countries in terms of public interest? The results of the present study indicate that in France, expropriation operations are carried out by dual administrative and judicial institutions in two stages: administrative and judicial. The administrative authorities begin it, and the judges and the special judge of judicial possessions end it by issuing a transfer of ownership and an order to pay compensation. But in the Iranian legal system, the powers of the executive branch are vast and the role of the judiciary is limited, and the expropriation judge in the Iranian judicial system is unknown. However, the intervention of the prosecutor as the guardian of the public interest in the stage of transfer of property is mandatory. In addition, in the process of acquiring property in Iran, unlike in France, right holders do not have the opportunity to object or request an appeal regarding the method of approving the plan and its content.

Although some principles of fair trial apply to criminal and civil cases, but the general principles of fair trial, due to the lack of facilities same as the relevant organization and to guarantee employee rights, extend to the field of administrative offenses of employees and their observance in Administrative offenses trial boards is necessary. Therefore, reviewing and analyzing the decisions of the The Administrative Offenses of Boards from the perspective of the principles of fair trial in the rulings of the Administrative Court of Justice can play an important role in issuing correct and lawful rulings, Prevent the infringement of employee rights and reversal of the rulings of the Administrative Offenses Boards in the Administrative Court of Justice. In the present article, the answer to the question of which non-observance of the principles of fair trial has led to the reversal of the rulings of the Administrative Offenses Boards in Administrative Court of Justice. Findings of this study using library and documentary sources and descriptive-analytical method show that non-observance of the principles of fair trial in the proceedings and determining administrative penalties has led to the violation of the rights of the accused employees and the reversal of the rulings of the Administrative Offenses Boards in the Administrative Court of Justice and this issue is examined in the present article.