نشریه دیدگاه های حقوق قضایی
پیاپی 98 (تابستان 1401)

Violation of values and violations of social norms due to social destructive effects, necessitates the necessity of forecasting and the formulation of effective and proportionate social responses, so, in addition to providing and guaranteeing social expectations, they will apply the effect of deterrence on them. But this issue is in the field of the tax system at various social costs which is due to the inevitable effects of the criminal system's intervention in the economy, including the tax system (in absolute terms), the reduction of the effectiveness of criminal responses due to the diversity and attractiveness of economic activities, along with the emerging effects of tax evasion and tax regulation which management together with coping effectively with it, has not made it possible to develop social capital based on citizens' trust in the government and its income policies, and the effectiveness of training-based processes in the development of order, except through effective and effective preventive strategies along with the application of various reactive measures (civil, criminal, and criminal responsibility). Taxpayers' citizenship requires the primacy of non-repressive measures and reactions in relation to this form of escape. Hence, this article aims to explain and analyze the preventive strategies of escaping order and, consequently, tax lawmaking. Macroeconomic approaches including approaches to economic convergence with the tax system, including controlling inflation and controlling the phenomenon of hidden economy and smuggling; developing a tax-based culture that incorporates cultural convergence and cultural barriers such as: the lack of citizens' trust in the impact of taxes on their welfare are the considered strategies. In addition to preventive macroeconomic approaches, preventive action strategies for tax evasion, including strategies based on monitoring and controlling taxpayers' behavior and tax officials as two pillars of the tax system and preventive strategies on the teaching of citizens and taxpayers as an institutional and institutional requirement and teaching and implementing educational programs related to tax system employees are other issues which are related to the topic discussed in this paper and have been analyzed analytically.

Maintaining international peace and security in accordance with the Charter is among the primary duties of the Security Council as it can even be claimed, the cornerstone of the formation of the United Nations is based on the maintenance of international peace and security. In this regard, the Security Council has been pursuing peace-keeping operations that, as international law advances, saw the next generation of such an operation.  The author, with assuming the validity of the state's satisfaction in granting it to foreign military intervention, considers the relationship between peace operations and the issue of foreign military intervention in an analytical manner and attempts have been made to determine from this transition whether peace operations could be included in the sovereignty of states in order to give consent to military intervention in the territory of the said state. A review of the various generations of peace operations suggests that the combination of two criteria of consent and military action has not been taken in any of the concepts of peacekeeping, peacebuilding and peace enforcement, therefore Peace Operations regarded as a subset calls for foreign military intervention, is not possible.

The most important exclusion for the principle of independence of letter of credit is fraud. In the case of fraud by beneficiary, the issuing bank could avoid from payment the credit to beneficiary. But, because of simplification, and security of payment, sometimes, or the necessity of financing, third parties such as  nominated bank, confirmer, holder in due course and assignee of the proceeds of deferred payment is participated in this process, and try to pay or negotiate. Now, can the issuing bank, and applicant invoke to this falsification against these persons, and refrain from paying credit? Chamber of Commerce and the United Nations Commission for international trade law have no provision in this matter. But protecting of innocent third parties requires that the risk of fraud should be suffered parties to avoid third party's responsibility. So this paper tries to study UCC regulations (parts 5-109), Article 10 of the supreme people's court of China regulations, the concept of Article 12 of the UCP600 to study situation, and condition of protected persons and possibility of protecting them in Iranian legal system regarding to current rules.

Hire contract is an agreement that there is disagreement over the nature of lease contracts. This disagreement over the judicial procedures of the Islami Engelab Courts is most evident when it comes to protest by leasing companies about confiscating cars for the carriage of drugs by tenants or other persons. So that some courts consider the nature of the contract to be leased according to the text of the contract or laws. Others regard the intention of the parties as well as the ownership of the tenant on the vehicle, the nature of which has been considered selling. Others, without entering into the discussion of the nature of these contracts, have merely considered specific issues and have commented on it. However, given the different legal principles and the various laws that exist in this field and in all cases distinguishing the contract from the sale of installments, and also in accordance with the principle of the release of contracts, the acceptance of the nature of the lease of this contract more adaptation with the law and the contract.

Transitional Communities include a large number of citizens who have been victimized with widespread human rights violations caused by prolonged conflicts. Meanwhile, the transitional government seeks to respond to the injustices imposed on this group by using various judicial and non-judicial mechanisms to satisfy the victims. Victims of transitional societies also look forward to the implementation of justice for inhumane violence during the conflict, to compensate for restoring the ability to continue life and lost dignity. Therefore, the application of the restorative justice process can meet the expectations of the victims and carry out the mission of the transitional government due to supporting victims and the process of compensation. Although full compensation of transitional government is not possible by financial weaknesses and lack of transferability and considering that the implementation of the process of restorative justice is a good way to improve the status of the victim, we will discuss how to implement it and its impact on transition societies in this paper.

Ideology is a conception that existed in the early decades of the French Revolution, and was later developed in different dimensions. The  development which is significant in both negative and positive meanings. Penetration of the ideology to the state arena and its influence in social fabrications doubled its importance. The level of judgment was not immune to this influence, and at the very least it has created a concept called "judicial ideology". This paper while describing the conception of ideology in epistemological meaning, as an integral, and even essential, element of the judge's mentality, depicts the negative meaning of ideology as an politicized and out of the framework  which is tied with the organization, fanaticism and decisiveness. The inseparability of the ideology of the judge's thoughts will lead us to a path in order to analysis the junction of ideology in judges decisions in the framework of the rule of law which is the ultimate goal of establishing a judicial system.

The purpose of this study was to investigate the formal and informal costs of crime by descriptive survey method. The statistical population of this study is convicted of robbery, fraud and intentional assault and release from prison in 1989. Using the available sampling method, 150 individuals were selected as the final sample size. Data gathering tool was a researcher-made questionnaire whose content and face validity were confirmed by the opinions of three experts and its reliability was calculated by Cronbach's alpha coefficient of 0.81. After explaining the demographic data, frequency distribution and percentage of questions answered, multivariate analysis of variance and t-test were used for data analysis and Tukey test was used to determine the differences between groups. According to the findings of this study, investigation of official and informal crime costs in thieves is more than thieves and in thieves more than the perpetrators of deliberate beatings. Also, when assessing formal and informal costs, in general, fraudsters pay close attention to both types of costs, thieves emphasize informal costs more than formal costs, and perpetrators of deliberate assault and crime pay little attention to official and social costs. The reason for the discrepancy in the assessment of crime costs is due to the forensic nature of the crime, that is, the fraudsters as white collar criminals knowingly commit the crime, and the perpetrators of deliberate assault and intentional assault as the blue collar criminals, committing crimes.

In the face of the Corona epidemic crisis, social relations are being transferred to cyberspace at a double speed. one of the important strategies to fight the corona epidemic is information technology-based solutions. As a result, data flows in the corona crisis are increasing exponentially. Data protection regimes; Regulates data collection, transmission and processing, and addresses user rights in this area. In this article, the author seeks to answer the question: "What are the data protection requirements in the Corona crisis in the European Union and the Islamic Republic of Iran?" With a descriptive analytical method and a discriminatory comparative approach. So compliance with data protection requirements in the face of the Corona epidemic crisis is still necessary, and data protection laws provide for the exceptions and flexibility required to deal with the epidemic crisis. Finally, in the absence of a coherent data protection legal regime in the country, it is suggested that Information Technology Committee of the National Anti-Corona Headquarters to protect the rights of citizens in the Corona crisis, based on general legal principles and scattered laws, provide temporary guidelines on data protection in crisis. Prepare a corona and submit it to the National Anti-Corona Headquarters for approval.

Two titles of determination of fee and notification in arbitration are subsidiaries of free intent rule in determination of arbitration conditions among the cases that the parties of arbitration can agree with relying on the principle of the free intent, regards rate and its manner to notify and the related cost, Of course, the parties' option in determination of the mentioned regulations is not definite and consideration to some regulations is necessary and no consideration of these regulations in some cases is lead to removing of condition of arbitration or even cancellation of the verdict of the arbitrator, Based on the Article 477 of Civil Procedure law of Iran, however arbitrators in consideration and the verdict are not subjected to the regulations of proceeding  law but  they should  consider the regulations related to the arbitration, One of the important regulations in arbitration article is quality and manner of notification and firstly , principle of the free will and the parties' agreement on manner of notification is effective and important and in case of no being the parties will as complementary law , the arbitrator pronounces inevitably by the competent court, In the present article, capability of submitting of determination of arbitration fee to the arbitrator and responsibility of payment the arbitration fee in the cases that the arbitrator tries to pronounce and settle hostility were discussed.

Today, goods import and export process smartization has been considered by the criminal policy agents as a technological tool to control and reduce the risk of smuggling. Hence, utilizing information systems, the subject of Articles 5 and 6 of the Action against Goods and Currency Smuggling act, and the regulations of these articles have become significantly important. This paper reviews the challenges and the obstacles in the way of these modern and technological approaches by using library study and descriptive-analytical method while exploring the principles, functions, and the effects of the smuggling of goods prevention systematization. This research concludes that although, in terms of policy-making with a risky nature, an appropriate approach has been taken to improve the level of information transparency and supply chain management and prevent smuggling of goods and these strategies have played an effective role in reducing the smuggling of goods; in practice, we do not see the proper implementation of strategies by the supervisors and there is no required coordination between the various components of the criminal justice system.

Note to Article 152 of the Civil Code, employees are required to do some activities that are required to deal with danger, and this duty and obligation on their part is usually associated with danger and loss (such as the police, whose duty is to maintain security, a person who, according to His legal and Shariah duty has gone to guarding the border, fighting and confronting the enemy, the fireman, who is generally in dangerous conditions while performing his duty, is not allowed to leave his duty citing danger and emergency. They are considered deserving of punishment due to their omission. This writing is descriptive-analytical and based on library sources, and believes that there are many jurisprudential evidences that consider this rule unsuccessful in the jurisprudential test and consider it to be critical and unacceptable. The self-evident ruling on the necessity of self-preservation, the impermissibility of self-induction in danger, the rational and rational ruling on the necessity of saving life, the inappropriateness of differentiation in the effect of emergency, the application and generality of emergency evidence, the importance of saving life in the event of conflict, the rule of emergency evidence over primary evidence, the emergence of evidence The primary obligation to fulfill the contract in case of non-discipline, the withdrawal of primary evidence for non-discipline, the condition of not being distrained in the fulfillment and discharge of the obligation are part of these evidences.

Increasing the rate of corporate crime and the failure of the criminal prevention for control the rate of crimes, has made it necessary to resort to preventive non-refoulement strategies in this area. Traditional criminology focuses on providing preventive approaches to the two areas of social and situational crime prevention. However, these two approaches face challenges in the area of corporate crime prevention, because, on the one hand, corporate crime prevention should be active in preventative measures, while the situational approach is passive and, on the other hand, the corporate crime of the organization And a legal person who acts as a living and dynamic creature, while social prevention is a theoretical proposition for natural persons. For this reason, passing through the traditional theories of criminology and paying attention to organizational theories will provide more comprehensive preventive models in this area. One of the theories proposed in the study of organizational behavior studies is the organizational culture management model that can be described as a nonprofit pre-emptive model. According to the findings of this research, the model of organizational culture management is a process-oriented model that identifies the culture of mass in the elementary stage. Then, desirable organizational image, which is the same culture of law, is based on organizational ethical approaches and the gap between the desired culture and the existing culture is examined.