Analyzing the Negation and Affirmation Foundations of Taking Inheritance Tax in Jurisprudence and Law of Iran
Subject Areas : Jurisprudence and Criminal Law Doctrines
Adnan omrani far
1
,
Ahmad Haji Dehabadi
2
,
Khorshid Azizi
3
,
Mohammad Javad Maleki
4
1 - PhD in criminal law and criminology, University of Tehran, Tehran, Iran.
2 - Professor, Department of Criminal Law and Criminology, University of Tehran, Tehran, Iran
3 - PhD student in criminal law and criminology, University of Tehran, Tehran, Iran.
4 - Master's student in criminal law and criminology, Karaj Branch, Islamic Azad University, Karaj, Iran.
Keywords: inheritance, Inheritance tax, inheritance tax principles, modification of inheritance tax,
Abstract :
Receive Date: 2022/12/30 Revise Date: 2023/07/26 Accept Date: 2023/09/10 AbstractThe present article with legal and jurisprudential analysis of the permission of taking inheritance tax or lack of permission of taking inheritance tax, tries to express that taking inheritance tax has which negation and affirmation foundations. In fact, taking inheritance tax can be the most serious criticism to the Islamic society; because inheritance is one of the properties that there is no doubt about taking possession of its heirs and although in the new tax law approved in 1394/4/31, the rate of inheritance tax has been adjusted in Article 17 of that law; but again the coefficient of taking inheritance tax is a large amount. Also, if money is collected without a basis, it is a obvious example of achieving property through illegal means. Following research, after showing the affirmation and negation foundations of taking inheritance tax, concludes that the affirmative principles of taking inheritance tax includes: the rule of expediency, the rule of necessity, the rule of prescription and the negative principles include: the rule of legal authority of owner of property to exercise dominion over property, the rule of sanctity of Muslim’s property and La-Zarar rule and which by examining the aforementioned foundations and analyzing them, the negative principles of taking inheritance tax, is more powerful and should be ordered not to take inheritance tax according to the introduced principles.
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