Document Type : Original Article

Authors

• mohammad javad valizadeh ¹
• Sayed Amrollah hoseini ²

¹ Member of the academic staff of the Secretariat of the Supreme Council of Cultural Revolution

² Faculty member of Imam Khomeini International University

Abstract

Although the law "Tax on Luxury Houses" was approved in the Islamic Council in 2019, the debate about its legitimacy is still ongoing in scientific and executive circles, since this issue is one of the newly created issues and, of course, a part of the book. And there is no tradition and sayings of jurists in this regard, and therefore it is necessary to convince the audience (owners of luxury houses) and ultimately public opinion regarding the legitimacy and necessity of this law, and explaining the legal foundations of this law increases the strength of the guarantee of its implementation.
This research was conducted with the aim of investigating the legitimacy of the tax on luxury houses, which is analytical-descriptive and library collection method. Its findings indicate the legitimacy of the "Luxury House Tax" based on valid jurisprudential reasons. The rules of "No Harm", "Government Order", "Sirah Al-Aqla" and "Rule of Reason" are among the reasons to be mentioned in the legitimacy of "Luxury House Tax".

Keywords

• Tax
• luxury house tax
• harmless rule
• government decree
• Imami jurisprudence