A Comparative Study of Tax and Limiting the Liberty with Emphasis on Business and Real Estate Transfer
The freedom to transfer property as one of the most prominent examples of contract law issues, is limited by tax laws. Iranian Direct Taxes Law, has considered taxable the transfer of real estate with any legal nature - Sale (Art. 59), Exchange (Art. 63), Gift (Art. 119 to 128), Inheritance (Art. 17...
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| Format: | Article |
| Language: | fas |
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Tarbiat Modares University
2022-12-01
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| Series: | پژوهش های حقوق تطبیقی |
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| Online Access: | http://clr.modares.ac.ir/article-20-62609-en.pdf |
| Summary: | The freedom to transfer property as one of the most prominent examples of contract law issues, is limited by tax laws. Iranian Direct Taxes Law, has considered taxable the transfer of real estate with any legal nature - Sale (Art. 59), Exchange (Art. 63), Gift (Art. 119 to 128), Inheritance (Art. 17) etc. - whether official (Art. 52, 59 and 187) and informal (Art. 52, 59, 61, 64, 71, 74, 78 and 80), and whether they are for business purposes or otherwise (application of arts. 52, 59 and 77). On the one hand, such a situation has caused an illegitimate infringement of the tax laws on the sovereignty of will and freedom of contract, and on the other hand, it has prevented the realization of the goals of tax redistribution. The basic question is how the imposition of real estate transfer tax does not encounter the legal freedoms of individuals? The main method of this research is descriptive-analytical and in a library style. Because of the relationship between this research and the function of tax institutions, field research has also been considered. As a result, the separation between professional real estate transfer contracts (based on business) from contracts concluded to meet personal needs (non-professional) and the taxation of the first group can prevent the above encounter. |
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| ISSN: | 2251-6751 2476-6801 |