what is being discussed and investigated in this article is the principle of correctness of unilateral acts. The principle of correctness is one of the norms that applies to most branches of jurisprudence (Fiqh) including transactions and acts of worship. The majority of Islamic Jurists (Fuqaha) are of the belief that the bases for the validity of the principle of correctness, like “ fulfill obligations” and “ trade by mutual good-will” , include unilateral acts as well. In contrast, some Islamic Jurists have raised objections to the enforcement of the principle of correctness in unilateral acts. After reviewing and criticizing these objections, we will conclude that the principle of correctness is also applicable to unilateral acts. Therefore, we should come to the view that Article 223 of civil law which stipulates that “ any transaction made is predicated on correctness. . . ” also includes unilateral acts. Accordingly, after the attainment of the conventional title of unilateral act and doubting its conditions on the basis of the principle of correctness, we can affirm the correctness of that unilateral act.

The burden of proof in disputes between taxpayer and tax office respecting the income tax is governed by special legal rules corresponding with the special character of tax transactions on the basis of general rule of proving in the legal system. On the one hand, general rules of proving and some principles like the no obligation principle constitute the bases of burden of proof rules in the income tax and on the other hand, special position of taxpayer and the role of his tax return in the documenting and evidencing tax transactions as well as sovereign and formal position of tax office in assessment of income tax create special phenomena respecting burden of proof of factual transaction by taxpayer or tax office. This research is to analyse and propose a theory on purden of proof in income tax disputes on the basis of general rules of evidence and special rules and phenomena of tax law. The research method of this article is based on clarifying, analyzing and legal concluding on the basis of the relevant theorical foundations, general legal principles, special tax rules, relevant laws and regulations, judicial practices and awards as well as findings of comparative law research. The research is to theorize for initiating the principles, rules for legal questions of burden of proof in the income tax cases.

A double ambiguity has been charged against Rawls’s difference principle (DP). Is it Maximin, Leximin, or something else? Usually, following A. Sen, scholars identify DP with the so-called Leximin. One argues here that one has to distinguish 1° the Leximin, 2° the Maximin (as rule of justice formally analogous to the maximin rule of decision), represented by the figure in L of the perfectly substitutable goods, and 3° the genuine DP. When the augmentation of inequality benefits the worse off, only Pareto-strong improvements are permitted. Leximin would also permit Pareto-weak improvements too (after the first maximum D), where only the richest improves: from (2, 3) to (2, 5), say. This is forbidden by DP. With two classes, unlike Maximin, DP has no curve of indifference and is always decisive, as Leximin is. For undecisive Rules of Justice, which admit indifferent curves, I propose to add a lexically secondary rule, to break ties. That move is able to clarify the links and the differences between on the one hand Maximin alone, with its typical indifference curves in L, and on the other hand, the DP properly understood and the Leximin, which both have no indifferent curves. With two classes of persons (best off/worse off), DP appears more egalitarian than Leximin, because it's secondary rule is MinIn (Minimization of Inequality). But the intuition behind the distinction is that it cannot possible “fair” that only the best off improves in a productive social cooperation.

The principle of correctness as one of the principles that can solve many judicial unknowns is of great importance, especially in the case of transactions. In this article, we intend to examine the possibility of the flow of the principle of correctness in two important areas of theological doubts. The flow of authenticity in doubt in the detail of penalties or the condition of a suspicious condition (and obstruction) Possibility of the validity of the authenticity to rule on the validity of an unnamed contract and doubt on the validity of the terms of the contract. In the first case, we believe that the flow of authenticity leads to the flow of this principle in the doubts of jurisprudence, and if we know that this is unobstructed, it goes between the principle of authenticity as a non-verbal principle with principles such as innocence, but with deeper accuracy and separation And the concept of the principle of correctness in the words of jurists and jurists, according to the principle of correctness, is sometimes considered as a verbal principle and sometimes as a practical principle, and where it is a non-verbal principle, it does not flow in philosophical doubts and thus interferes with principles such as the principle. Innocence does not take place in rulings. In the second case, the new contracts in Islamic law, the same distinction of meaning and basis can be seen in the words of the jurists, which has led some to believe that the principle of correctness in the words of most jurists is independent of the principles of rhetoric. In any case, the principle of correctness, as a non-verbal principle, applies to the subjective doubts, that is, to the contracts that are realized in the external world, and not to the theological doubts. This principle should not be confused with accuracy as a verbal principle.

In this paper we have studied the application of Information Technology in the process of income tax declaration by the taxpayers. The primary objective was to measure the degree of support from top management of the province tax administration towards establishment of an electronic tax declarations system and the amount of organizational readiness in terms of hardware and software infrastructure. Data was collected by means of two designed questionnaires from top managers and information system experts of the organization. The result showed that the existing tax collection system is an inefficient and time consuming for both taxpayers and the department and requires repetitive presence of taxpayers at the office that appears to be the main source of complaints and dissatisfaction. The study further revealed several internal strengths and weaknesses of the organization relevant to the establishment of an information technology- based system and conclude with a proposed model detailing necessary hard and software requirements for an electronic tax collecting system.

The purpose of this study was the determination of the effect of type, accuracy and time in offering the precue on selective reaction time of body based on Inhibition of return theory. In this study, according to the available sampling16 students of physical education at Alzahra University were selected. In this study the Eight-way system reaction time with the ability to provide precue was used and valid and invalid visual and hearing precue with pre-period 100, 200, 500 and 1000 ms between precue and stimulus were used randomly. Participants performed one category of 5trial to learn the task and 18Categories of 5trial tests in random order. Findings showed that the time of reaction in the valid precue was better than invalid and without precue. Reaction time between 100and 200 ms SOA: there were not significant differences in the valid and invalid vision precue and valid and invalid hearing precue but there was a significant difference among the other SOA levels. There was a significant difference between the reaction in the vision and hearing precue. The time of the reaction in the vision precue was better than hearing precue. The time of the reaction in the invalid vision was better than the invalid hearing and the time of the reaction of the valid vision was better than valid hearing. This study confirmed inhibition of return theory in valid hearing and visual precues but just the inhibition effect was seen in the reaction time in invalid precues in different SOAs.

The existence of a stable source of income for the government is crucial for the financing of current and development expenditures. The major revenues of the government in Iran are derived from two sources of tax and oil revenues. Given that much of the oil revenue fluctuations are outside the control of domestic policymakers, it is better to focus on tax revenues in order to earn relatively stable revenues. However, tax revenues are also affected by cycles of boom and recession, and in terms of economic downturns, it is also difficult to earn money from this source. Thus, the solution for this problem is that the total tax revenue of the country is considered as a portfolio of income and applied to the methods of the financial economics to optimize it, in this way, an optimal combination tax will be specified. Accordingly, in this study, by collecting information on different government revenues during the period of 1971-2017 and using the Markovitz model from two approaches to minimize risk and maximize returns, the optimal contribution of different tax bases for Iran has been calculated. The results show that the current share of the tax revenue base of the country is different from the optimal share.