ECONOMIC JURISPRUDENCE STUDIES
Year:2021 | Volume:3 | Issue:3|Papers Count:7

Background and Aim: Today, cyberspace has provided the ground for the emergence of a new generation of virtual property and the special features of this type of property, especially the possibility of transactions and money exchanges, make it necessary to study jurisprudence. has constructed. In this article, an attempt has been made to examine the legal jurisprudence of virtual property in economics. Materials and Methods: The method of this article is descriptiveanalytical and library method and fish-taking method have been used to collect information. Ethical considerations: In different stages of writing the article, ethical and scientific principles have been observed, including the scientific and accurate use of scientific resources. Results: What is traded in virtual property transactions is in accordance with the jurisprudential and legal rules and criteria of tax assessment and the concept of property is applicable to them. Conclusion: Virtual property should be considered as a new financial establishment. Property that has its own legal validity. Its transfer is subject to special legal provisions and is traded through special contractual forms. Virtual property has been accepted and traded in business practice due to its practical and value-oriented description. In the discussion of virtual property, in most cases, their general desirability and rational benefit, and in many cases their desirability for a particular person or persons based on a rational criterion, can not be denied; There is no doubt about the taxability of the content exchanged on the basis of data.

Background and Aim: The rules of jurisprudence in Islam are always related to the practical areas of human life. Therefore, the jurisprudential rule of negation of hardship is one of the important jurisprudential rules that the present study seeks to examine its economic dimensions. Materials and Methods: The present research is of theoretical type, the research method is descriptive-analytical and the collection of documents has been done by filing method. Ethical considerations: The present study is based on ethical principles in presenting materials, scientific and ethical collection of articles, books and documents and non-bias in expressing views. Results: The negation of hardship in the economic dimension seeks to promote both ease and convenience in the economic life of Muslims and to provide conditions for the facilitation of life, as well as the obstacles and challenges to the advancement of economic life. Eliminate. Therefore, the economic dimension is the rule of negation of the difficulty of removing economic barriers such as: hoarding, embezzlement, corruption, rent and economic inequality. Conclusion: The application of the jurisprudential rule is the negation of the difficulty of regulating anti-corruption policies. In this sense, people who cause difficulties in people's lives through embezzlement, hoarding, illegal acquisition of property, theft, proliferation of wealth through rent, usury, etc., will be subject to judicial punishmen.

Background and Aim: With the prevalence of postmodernism on peopleto-people relationships and the complexity of these relationships, various strategies have been devised to evade regulation. One of these regulations is the prohibition of usury. The purpose of this study is to investigate strategies to escape from usury in the thought of Imam Khomeini. Materials and Methods: This research is of theoretical type and the research method is descriptive-analytical and the method of data collection is library and has been done by referring to documents, books and articles. Ethical considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed. Results: The sanctity of usury is one of the tenets of jurisprudence in all Islamic religions and its sanctity can be proved by reason, Qur’ an, tradition, and consensus. Even in pre-Islamic religions, usury has been banned. Its gradual decline indicates the prevalence of usurious transactions in the early days of Islam. Conclusion: According to the Qur'an, the criterion for the sanctity of usury is oppression and injustice. As a result, its absolute sanctity and ways to escape from it are also forbidden; In other words, simply creating a cover to escape the appearance of usury will not make the action permissible.

Background and Aim: One of the important issues in the field of transportation and aviation industry is the responsibility of states. The purpose of this study is to assess the feasibility of applying a model of aggravated responsibility for states in the face of air incident and financial-economic strategy to compensate for the damage caused in the light of the system of international responsibility of governments and Fiqh of Imamiyya. Materials and Methods: This research is of theoretical type and the research method is descriptive-analytical and the method of data collection is library and has been done by referring to documents, books and articles. Ethical considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed. Results: Compensation methods in cases of air incident are often financial-economic; From this perspective, there is a parallel between the system of international responsibility law of governments and the system of Fiqh of Imamiyya. But this is not the case with the pattern of government responsibility. Conclusion: The obligations of states in the field of "right to life" are described as "peremptory". As a result, in the context of international liability law, it is possible for governments to adopt a pattern of aggravated liability (or responsibility for breach of peremptory norms). But this separation does not exist in the space of Fiqh of Imamiyya.

Background and Aim: The wife has several rights in the relationship with the husband. Some of these rights are called financial and economic rights. The wife's economic rights include dowry, alimony, retribution. The main purpose of this article is to examine the guarantee of criminal implementation of the wife's economic rights. Materials and Methods: This is a leading descriptive-analytical article using a library method. Ethical considerations: In different stages of writing the article, ethical and scientific principles have been observed, including the scientific and accurate use of scientific resources. Results: Not all cases of wife's economic rights have a criminal guarantee. The use of criminal guarantees in couples' relationships is not very compatible with the foundation and philosophy of family and marriage, legislator's approach in this regard is minimal. Conclusion: Regarding the economic rights of the wife, only the dowry and alimony of the criminal guarantee are provided. Regarding the dowry, with the issuance of the recent directive of the Judiciary, which has restricted the execution of imprisonment sentences for non-payment of dowry, the criminal guarantee has been practically abolished. The legislature has also set a penal guarantee for imprisonment for alimony, but the fact of the matter is that the punishment of imprisonment for leaving alms does not affect the wife's condition. Therefore, instead of imprisonment, it is better to consider other punishments, such as being sentenced to forced labor in certain centers and paying its wages to the convict.

Background and Aim: With the implementation of the VAT law from the second half of 2008, the purchase and sale of face invoices for tax evasion was also used by some managers of commercial companies, which in addition to being a crime in tax laws, It can also be considered as an example of illegal seizure of government funds and property and can be pursued through judicial authorities, and if this action also leads to damage, the damage can be claimed. What is at issue in this article is the civil liability of the managers of commercial companies who buy and sell factitive invoices in order to avoid paying taxes. Materials and Methods: This research has been collected using data collected from various sources, including books, articles, scientific, specialized and reputable scientific sites, and taking notes from them on a theoretical (analytical and descriptive) basis. Ethical considerations: In all stages of writing the present study, while respecting the originality of the texts, honesty and trustworthiness have been observed. Results: If the managers of commercial companies buy or sell formal invoices in order to avoid paying taxes and this action causes material, moral and economic losses to the commercial company, employees, shareholders and third parties, this The act is considered a crime and according to the general rules of civil liability as well as jurisprudential rules, the importers of damages to the injured parties have civil liability and are required to compensate the damages. Conclusion: Some managers of commercial companies to avoid paying taxes, buy and sell formal invoices, this action in addition to being a crime in tax laws that penalize the company from one or more business activities or ban on issuance Some commercial documents, for a period of six months to two years, can also be subject to the illegal seizure of government funds and property. With the filing of a lawsuit by the Tax Affairs Organization in the judicial authorities and the issuance of a court ruling, the material, moral and economic losses that may be incurred include: payment of tax penalties, damage to the reputation, credibility and reputation of the company, announcing the company as Modi has no credit in the tax system and the company is banned from some activities. Therefore, the damage caused by the perpetrators of losses can be claimed. The civil liability of such managers can be justified from the perspective of general rules of civil liability as well as jurisprudential rules such as the rule of causation, loss and no harm.

Background and Aim: The check is the most widely used commercial paper. For this reason, various amendments to the law on issuing checks have been adopted. One of the important issues in the field of check issuance is the power of attorney for issuing checks and the responsibility of the lawyer in the light of the code of issuing checks and its jurisprudential principles, which is the purpose of this study. Materials and Methods: This research is of theoretical type and the research method is descriptive-analytical and the method of data collection is library and has been done by referring to documents, books and articles. Ethical considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed. Results: The findings of the present study show that with Relying on jurisprudential principles, the nature of a check is not merely a means of payment, but a debt acknowledgment. This special nature of the check creates different and special effects for the check. Conclusion: In the code of issuing checks, the responsibility of the lawyer is a principle. If we consider the nature of the check as a debt acknowledgment, the lawyer must be aware of the subject of the confession in order for the client to make a confession. In the process of issuing a check, the subject of the confession is knowing the amount of the client's account funds. For this reason, if the check is not paid, the principle is that the lawyer has confessed without knowledge and information, in which case he has committed a Fault.