دانشکده حقوق و علوم سیاسی دانشگاه تهران
نوع مقاله : علمی-پژوهشی
نویسنده
استادیار، گروه حقوق عمومی، دانشکدة علوم انسانی، دانشگاه شاهد، تهران، ایران
کلیدواژهها
عنوان مقاله English
نویسنده English
Although the property transfer tax has been studied from an economic-financial point of view, its legal aspects need further consideration. The Iranian Tax Code has categorized property transfer tax as a kind of income tax. However, a transfer tax could be considered a kind of lump-sum tax which can have positive effects on the tax assessment procedure. Verifying the transfer of property title is subject to its notarization and official registration. But in many cases there is a legal possibility of taxing transfers of property done through non-notarized conveyance deeds, which of course depends on the fulfillment of certain conditions. Also, the transfer of property can take place in various legal forms, including sale, rent on condition of ownership, settlement (solh) against consideration, gift (heba) against consideration, exchange, etc. the taxation of which is done under the law valid at the time of transfer. The method used in this research is descriptive-analytical.
کلیدواژهها English
الف) کتابها
ب) مقالات
ج) آرا
