Background and Aim: Throughout history, various factors have prevented citizens from achieving their rights. One of the most important is gender. The situation of women in Iran has undergone many changes throughout history, and today it needs to identify needs and find legal solutions in various aspects. In the text of the "Charter of Citizenship Rights", the priority of respecting women's rights is considered as half of the society. However, the necessary efforts have not been made to identify the weaknesses and to observe them accurately and unconditionally, and observing them has faced many challenges. Given these points, it is essential for us to study and identify the challenges of women's citizenship rights. Therefore, the aim of this study was to investigate the level of women's awareness of their citizenship rights, counting women's citizenship rights in the Charter of Citizenship Rights, as well as their expectations from the government. Materials and Method: In this research, using library method, to collect and study the required resources and by comparing the data obtained from the study, try to select and benefit from the most accurate information in books, documents and sites that can be used. Access has been provided to describe and explain the subject. Findings: The results showed that after the constitutional period, governments have always tried to improve women's citizenship rights. But some articles of the Charter are in stark contrast to the text of the law. Also, the lack of a mechanism for teaching citizenship rights, especially to women, and the lack of the necessary executive guarantees and less attention to violence against women are among the most important challenges to the Charter of Citizenship Rights. Conclution: The situation of women's civil rights in Iran is the result of a complex set of historical, social, religious and political factors, and any change in this field requires full knowledge of these areas. It should not be assumed that the existence of laws, even the constitution's attention to civil rights, alone guarantees these rights in society. Citizenship is a culture that needs to be learned and institutionalized over time.

Background and Aim: Citizenship rights are considered one of the important concepts in regulating the relations between citizens and the state. The aim of the present study is to explain and compare the aforementioned concept within the framework of Islam and the international human rights system.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.Findings: Despite some differences between Islam and human rights in identifying instances of citizenship rights and some of their specific effects, the basic characteristics and features of citizenship rights (such as the non-suspension of basic instances) are similar in Islam and the human rights system.Conclusion: Equality, security, fundamental freedoms, the right to justice, the right to education, and the right to social security are among the principles of Islamic and international citizenship. Islamic teachings on citizenship rights are very complete and comprehensive, and there is extensive correspondence between human rights documents and the foundations of Islam.

Within the framework of human rights, one can conceive of the vague concept of inherent dignity on the basis of the concept of "normative subjectivity " and, on the basis of the role of human rights in protecting the personality, one can find a way for understanding of what human rights are there and what is their its implications. In contrast, within the framework of the rights of citizens, based on the importance of the distinct role of citizens in shaping and protecting collective life, citizens can determine the conditions governing social life equally. This position guarantees not only equal rights in order to benefit from the collective goodness provided by political participation, but also include equal duties in order to protect and strengthen them. In this regard, citizenship forms the "right to have rights" in the sense that it empowers the citizens themselves to decide what rights they want and how.

Tax compliance and non-evasion measures are required for providing enough budgets both for the Tax Administration and the countrychr('39')s affairs. Therefore, it is important to pay attention to the factors leading to tax evasion and also the reasons for non-cooperation of citizens with the organization. Tax compliance will not occur as long as citizens are not informed of their rights under the law or they are not subject to their citizenship rights under the tax law. Citizenship rights of taxpayers will continue from the Income status check and so-called taxpayers’ audits until a dispute and judgment arises between taxpayers and the Tax Administration. On the other hand, the constitution, as well as the direct tax and value added tax laws, are silent on taxpayers’ citizenship rights, and frankly, there are no specific legal provisions to observe Taxpayers’ citizenship rights. According to the Charter of Civil Rights issued and published by the 11th and 12th governments, the rights of the people in dealing with government organizations have been emphasized, so it is expected that taxpayerchr('39')s citizenship rights will be considered as an important principle in the law so that the rights and the duties of the parties in fulfilling their role in governing the country must be fulfilled. It should be noted that with respect to the reciprocal rights of the Tax Administration and taxpayers, the respective challenges should be reviewed each year and the necessary solutions should be considered on the agenda.

Purpose: The aim of the current research is the conceptualization of the global citizen in the path of moving towards global rights. Matherials and Methods: The research method used in this article is descriptive-analytical.Findings: Globalization is a natural phenomenon that took place seriously after the Second World War and due to the emergence and development of international organizations such as the United Nations, decolonization and the role of newly independent countries, the development of the global economy and communications, and the emergence of new international actors such as companies. Transnational and non-governmental organizations have accelerated, and of course the development of information and communication technology as a hardware infrastructure. This phenomenon has affected many fields including economy, culture, politics and citizenship rights. The discussion of citizenship, depending on its placement in social dimensions, has gone through various periods of various historical developments, somehow in each of these periods, the relations of its constituent elements have been changing and different. Conclusion: The results of the research show that today, affected by the process of globalization, the concept of citizenship has undergone a transformation in parallel with the emergence of the global civil society. This process has provided the ground for the formation of a global citizen, through which individuals play a role beyond the political realm of national communities, regardless of their identity as citizens of specific governments. Based on this idea, a combination of advanced systems, the growth of global markets and the wide field of action of multinational companies are continuously eroding the boundaries that defined social membership in the past, so that the material and psychological boundaries that made citizenship important in modernity Made pale.

Citizen right and is education is one of the important issues in modern societies. Although this issue and its discussion lack a historical background, it has gained a good attention during last century. Studying citizenship from Nahjolbalaghe and Imam Ali point of view is a good way to track this issue beak in the history since both of them are regarded as brother to Quran and scholar in Islam. Imam Ali was head of Islamic government and was fully familiar with languge, religion, and racial differences political, ideological and discoursal groups were formed at that time.In this paper a definition of citizenship and its current condition is given along with Quran s view. The Nahjolbalaghe and Imam Ali point of view were discussed on the effectual, behavioral and cognitive basis. Finally, it will be shown that citizenship has gone far away from its true meaning in this modern world and Imam Ali views compliance with modern civil rights will be clearer.

From the Enlightenment Era on, a new definition for human being and universe has been presented. During these centuries, human being has been known as rights-holder or citizen.Citizenship rights have four main domains including: civil, political, socioeconomic and cultural rights, in all of which Participation has a fundamental role that cannot be ignored.From the view point of a conceptual analysis of the participatory urban development, Participation can be found in the three major domains of participation in the formation of local governments (of the people); participation in decision making and development policy making (with the people); and participation in the execution of the development policies (for the people), all known as the Participatory Urban Development circle.Based on a comprehensive approach, we can claim that the origin of urban non-development or un-balanced urban or local development is a structural one, the original cause of which per se should be known as citizens' abstention in the administration of the cities. Self-determination is the fundamental element of citizenship which shall be achieved via participation in community affairs. On this basis, it is necessary that the mechanisms for the effective participation of citizens for achieving urban development get introduced. Besides, the formation of a political culture compatible with democracy and human rights shall only through the implementation of local democracies become possible.

Citizenship rights are one of the intellectual foundations of democracy and the basic concepts of democratic life. Citizenship is a category that is tied to the concept of the culture of each society and the culture of each border and environment is derived from the three basic realms of social activities, the political environment and the economic status of that society. In a civil society, the rights of an individual include: fundamental rights, meaning the fundamental rights of the citizens of a society, political rights, meaning the right to participate in political processes, social rights, which include economic rights and minimum standards of living in social facilities. The degree of observance and attention to citizen's rights in any country can be measured by the scale of legislative assemblies and other legislative bodies. In this regard, citizenship rights, as one of the most obvious individual and group rights, has a significant contribution to the feeling of social justice, so that the degree of observance of citizenship rights in the society is considered a suitable criterion for measuring social, political, economic and cultural inequalities. In general, respect for the rights of citizens and their observance and guarantee in a society far from color, language, race, ethnicity and religion have always been emphasized, especially in the Islamic society of Iran, whose foundations are laid according to the standards of Islam. Today, citizenship rights and attention to political and civil rights, economic, social, and cultural rights and freedoms, judicial rights of members of the society are one of the inseparable elements of every constitution, and the need to pay attention and protect citizenship rights in the numerous principles of the fifth chapter (Laws nation) the constitution of the republic is clearly stated. Therefore, the main meaning of citizenship rights is to observe and preserve the rights of individuals and human beings in the larger part of society, and citizens should enjoy all rights, including political and civil rights, judicial rights, economic and welfare rights.