Document Type : Article


Assistant Prof of Law, the Institute For Management And Planning Studies (IMPS), Tehran, Iran


The duty to pay tax, as a debt of an income earner to the state, has special bases, institutions and rules compared with the other obligations. Considering the legal basis of tax obligation and its characteristics, many rules and concepts of the general theory of obligations do not apply to tax obligation. However, the basic legal principles such as public order, fundamental freedoms, legal justice which stem from basic and common elements of the legal system, apply to tax obligation as well. The purpose of this paper is to analyze the place and characteristics of tax obligation in the framework of the general theory of obligations. The method of research is analytical and is based on laws and regulations, and comparative studies.


  1. English

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    1. C) Rules
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    5. The Civil Procedure Act, Enacted In 2000 (In Persian).
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    11. The Mode Of Enforcement Of Financial Condemnation Act, Enacted In 2016 (In Persian).
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    15. The Removing Obstacles Of Production And Promoting Of National Finance System Act, Enacted In 2016 (In Persian).


    D) Votes

    1. Unified Judicial Precedent No 212, Dated 1971/10/28, Supreme Court (In Persian).
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    5. Opinion No 9909970906010048 Dated 2020/05/11 Administrative Court Of Justice (In Persian).