The importance of Quran’s Legislative miracle (E’jaz-e Tashrii) can be estimated from its widespread presence in and influence on human society. With the ever-increasing development of sciences, the investigation and explanation of Quran’s Legislative miracle is considered a necessity. Despite the fact that an extensive literature has developed around the miracle of Quran, very few studies have been conducted on Quran’s Legislative miracle. Given the interdisciplinary nature of the subject, the present article intends to survey the ways through which Quran’s Legislative miracle can be proved. First, Quran’s legislations are of ultra-terrestrial and miraculous nature. Second, Quran’s legislations are not influenced by the Old Testament but are rather superior to those of the Old Testament.Finally, Quran’s legislations are free of the caveats of ordinary legislations. The fact that these legislations were spelled out by Prophet Muhammad who was illiterate is clear evidence for the miraculous nature of Quran.

Lawmaking is the most important procedure which other judicial or executive procedures are influenced by it so the importance of all its processes are increased. Legislation is one of the components of the Legislative process which itself can be made based on different factors. A review of the Legislative process in different countries suggests that in a general classification, the law-making structure can be classified based on the concentration ratio or diffusion degree in lawmaking as well as the quality of interaction between the lawmakers or legislators and experts as well as the public, into three categories: centralized, consensus-based and diffused. During centralized law-making process, policy is formed within the framework of the executive branch as well as through some central coordinated mechanism. In the consensus-based process, both the executive and Legislative branches have necessary human resources to transform policies into laws. Diffused law-making is characterized by the adoption as well as orientation of policies not only in the executive and Legislative branches but also beyond the government system. According to this categorization, the legal system in the Islamic Republic of Iran is diffused, and despite the structural and normative shortcomings in this area, the elaboration of an appropriate model for law drafting has not been considered by the relevant academic communities or related governance associations. By examining different patterns of law-drafting, the establishment of a consensus-based law-drafting system can be considered as a favorable option for the Iranian law-making.

The major challenge in front of Iran’ s legal system is the problems derived from multi-legislation of acts. It routes from the very beginning of the legislation age in Iran since 1906 until now which has resulted in a large number if laws and regulations laid by different powers of government. Nowadays the management of this massive volume of laws and regulations is a serious problem that needs consideration. Different attempts have been made since 1960s to manage the Legislative inflation in Iran. Even two laws are enacted in 1971 and 2010 in this respect, but good to mention that most of these efforts are regarded to the depuration of laws and regulations not codification of them. Thus it’ s necessary to recognize and remove repealed laws and regulations and to edit them, all as a part of the codification in its formal sense that is fulfilled in some countries such as United States, France and Argentina. The main purpose of the codification is to consolidate all existing laws and regulations regarding a specific subject in a single text with a unified and comprehensive structure and as well to locate all articles and sub-articles in the suitable proper place in this structure. In this sense, formal codification goes higher than mere revision. The research method taken is both descriptive and analytic.

The goal of this research is to study how tax justice improvement is considered in financial statements preparation and calculated accounting income by inflation effects decreasing or write-off. In order to do this research methodology used in this research is a deductive-descriptive method which is confirmed by literature study to have access to the best strategy of decreasing inflation effects on accounting income. Studies show that horizontal justice as the most important dimension of tax justice is affected by accounting income distortion because of inflation effect. According to investigations two strategies are suggested to inflation effects decreasing or write-off. First, specific inflation effect decreasing accounting procedures and the other one is to utilizing inflation accounting system. Studies indicate that adjusted current cost system is the best system for general price level variation. However, studies hold that according to Iranian tax regulations, firms have to report their income on the basis of historical cost and non of the two suggested strategies are not allowed to report tax income and horizontal justice will not achieved afterward. Finally, studies indicate that if tax system does not get adjusted because of inflation, no access to tax justice will appear and firms’ wrong valuation will be occurred.

The miracle of the Holy Qur'an has several aspects; one of them is the Legislative miracle; which means that, God's challenge on the Qur'an also includes the Legislative system (knowledge related to beliefs and rulings). This aspect of the miracle of the Qur'an has not been discussed like any other aspects of the Qur'anic miracle extensively. This study seeks to prove the miracle of the Qur'an in the aspect of legislation, which has been argued in an analytical and attributive method to the comprehensiveness, and scope of the Qur'anic teachings and rulings and the power to adapt to the requirements of time through keeping the principles and rules descended to the Prophet. A third idea has been put forward in explaining the Qur'an's comprehensiveness, by expressing the view of absolute comprehensiveness in relation to all divine and human sciences and the comprehensiveness in matters of human guidance and that is, the purpose of the comprehensiveness of the Qur'an is to express the principles and rules that make human beings achieve various sciences. To prove the third view, the Qur'anic and narrative evidence as well as the study of the scope of Qur'anic verses are considered. At the same time, the secret of conformity of the Qur'anic legislations to the requirements of time is explained by the five principles (conformity with nature, the expression of general and lasting principles, secondary titles, the authority of the Prophet and the Fourteen Infallibles' tradition, and the principle of ijtihad). The result is that these guidance teachings have only come from God, because the ordinary human cannot express his view without connecting to revelation (Wahy) in various aspects of the religious teachings in the general context from the beginning to the end of the world and by applying different ways of reasoning to the Afaq and Anfus verses. At the same time, in the legal and ethical rulings, the human must be the creator of the teachings, which are comprehensive, epidemic, and applicable to the requirements of all times.

The term ‘Legislative Politics’ determines a country prospective view, and provide its own expectation from ‘legal institutions’ before enacting relevant acts. But in the Iranian legal system, since legislator doubted between ‘adoption’ and ‘fostering’, the Legislative politics about orphan children is dual and vague. That situation caused by two facts: on one hand, in Islamic context adoption has some limitations, and on the other hand sometimes best interests of the child requires an adoptive family and government inevitably is attracted to adoption. These dual politics caused some discordance, conflicts in the acts and also discouraged adoptive parents or attracted them to the alternative options (such as Embryo Donation for infertile couples). The legislator must determine its own politics definitely and pass from its doubt forever.

Marginalization as an external factor causing crime is of great importance in criminology and criminal sociology studies and is considered as one of the causes of delinquency. This is because the areas where marginalized people live are part of the areas that are very ready to commit crimes, the lack of sufficient supervision in these areas, the existence of very needy and unemployed people, the low level of literacy, etc. These factors have made it easy for criminals to live in this place, and as long as these factors exist, these areas will be crimeprone. What we are trying to investigate is the crimes and anomalies that originate from living in marginal areas and the place this has in Iran's criminal system In the current study, the position of marginalization in the Legislative policy of the Iranian criminal system is investigated. The applied method in this descriptive-analytical research and the data collection tool is also a questionnaire. The goal that can be stated for this research is to investigate the position of marginalization in the Legislative policy of Iran's criminal system. In connection with the mentioned goal, the main question that is raised is, what is the place of marginalization in the Legislative policy of Iran's criminal system? It seems that the issue of marginalization has no place in the criminal legal system and Legislative policies such as legal solutions, physical solutions and supervisory solutions are necessary. The findings of the research show that in order to combat the phenomenon of marginalization, a well-considered and appropriate policy has not been implemented and does not exist.