مطالعه تطبیقی مالیات و تحدید آزادی با تاکید بر کسب و کار و انتقال املاک
نوع مقاله : پژوهشی اصیل
نویسنده
دانش آموخته دوره دکتری از دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، نهران، ایران
چکیده
آزادی انتقال املاک به عنوان یکی از برجسته‌ترین مصادیق موضوعات حقوق قراردادها به وسیله قوانین مالیاتی تحدید می‌شود. قانون مالیات‌های مستقیم ایران، انتقال املاک با هرنوع ماهیت حقوقی (بیع (م 59)، معاوضه (م 63)، هبه (مواد 119 تا 128)، ارث (م 17) و...)، اعم از رسمی (مواد 52، 59 و 187) و غیر رسمی (مواد 52، 59، 61، 64، 71، 74، 78 و 80 ) را مشمول مالیات دانسته است. اعم از آنکه با هدف کسب و کار واقع شوند یا غیر آن(اطلاق مواد 52، 59 و 77). چنین وضعی موجب تعرض نامشروع قوانین مالیاتی به حاکمیت اراده و آزادی قراردادی بوده و از طرفی مانع تحقق اهداف باز توزیعی مالیات شده است. سوال اساسی آن است که وضع مالیات بر انتقال املاک در چه صورتی با آزادی‌های حقوقی اشخاص برخورد نمی‌یابد. روش اصلی این تحقیق مطالعات کتابخآن‌های است. در نتیجه ارتباط تحقیق با عملکرد ارگان‌های مالیاتی، تحقیقات میدانی نیز مورد توجه بوده است. به عنوان نتیجه، تفکیک میان قراردادهای حرفه‌ای انتقال املاک (مبتنی بر کسب و کار) از قراردادهایی که برای رفع حوائج شخصی (غیر حرفه‌ای) انعقاد می‌یابند و مشمولیت مالیاتی گروه اول، می‌تواند مانع برخورد فوق شود.
کلیدواژه‌ها
موضوعات
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64. Taxpayer Relief Act of 1997 (U.S).
65. U.S Internal Revenue code (U.S).
66. Income Tax (Trading and Other Income) Act 2005(U.K).
67. Law of Property Act 1925 (U.K).
68. Law of Property Act 1989 (Miscellaneous Provisions) (U.K).
69. Common hold and Leasehold Reform Act 2002 (U.K).
70. Land Registration Act 1925 (U. K).
71. Land Registration Act 2002 (U. K).
72. The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999 (U.K).
73. Land Transfer Tax Act 1987 (Austria).
74. Civil Code 1804-2016 (France).
75. The General Tax Code: Edited on the 1st of January 2017 (France).
76. Law no. 67-3 (register in land. France).
77. Decree no. 669 of December 31st 1996 (Italy).
78. General anti-avoidance rule 1987 (Canada).
79. The Canadian Income Tax Act (CITA or I.T.A.) 1985 (Canada).
80. Law No. 11.196 of November 21, 2005 (register in land. Brazil).
81. Law No. 2308/95 (Register of Deeds. Greece).
82. The Swiss Civil Code of December 10, 1907 (Effective January 1, 1912) (Swiss).
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84. Federal Constitution of the Swiss Confederation, of 18 April 1999 (Status as of 1 January 2020 (Swiss).
2. Amini, M. (2010). Nabarabari muwq'eate-eghtesadi furooshandeh-va-karydar dar aghde- Bَa'e [The inequality of the economic position of the seller and the buyer in the sale contract]. Tahqighate-hughwqi, 52. [In Persian]
3. Cheraghi, R. & Amini, M. & Rostami, V. (2019). 'TAX LAW AND LEGAL NATURE OF CORPORATE SHARES'. Mutaleate-Hoghwqe-Khusoosi 49(4), 599-616. doi: 10.22059/jlq.2020.272920.1007156
4. Cheraghi, R. & Amini, M. & Rostami, V. (2020). The General Rules of Contracts and the Rules of Anti-avoidance and Anti-evasion Paying Taxes (Tax Fraud). Pajooheshname-Maliat, 28 (45), 119-154. URL: http://taxjournal.ir/article-1-1822-fa.html
5. Civil Code of Egypt, 1948.
6. Emami, S. (1998). Hughwqe-Madani [Civil Law]. Vol. 1. Tehran: Ketabfurooshi Eslamie. [In Persian]
7. Fatehi, M. (2004). Maliat va vazayefe- twz'eie-daulat [Tax and distributive duties of the government]. Majles-va-Pajoohesh, 45(1). [In Persian]
8. Ghabooli Dorafshan, S. M. H. & Bakhtiarvand, M. & Aghamohammadi, A. (2016). Protection of business methods in comparative law (A study on the approach of American, Indian, Japanese, Imamia jurisprudence and Iranian legal systems and the TRIPS agreement), Hughwqe-tatbighi Review, 7(2), 647-668. doi: 10.22059/jcl.2016.60697
9. Katouzian, N. (1992). Elementary Studies in civil law, Juristic Acts: Contracts, Unilateral Acts. Tehran, Enteshar CO.
10. Katouzian, N. (2014). Iranian civil law, General principles of contracts, A comparative study, Conception, Classification, Formation and validity. Vol. 1. Tehran: Enteshar CO.
11. Kazemi, M.& Tabatabai Hesari, N. (2013). 'Situation of Third Parties in Land Registration Systems', Hughwqe-tatbighi Review, 4(1), 137-154. doi: 10.22059/jcl.2013.35236
12. Mojibifar, M. (2011). Hughwq-Va-Takalife-motaqabele-moadyan-va-dastgah-haye-maliatie-iran [Mutual rights and obligations of taxpayers and tax authorities of Iran]. Tehran: Javdaneh, Jangal publications. [In Persian]
13. Pajooyan J, Darvishi B. (2010). The Structural Reforms in Iran’s Tax System. Pajooheshname-Maliat, 18 (8), 9-48. URL: http://taxjournal.ir/article-1-114-fa.html
14. Qasemzadeh, M. (2006). Civil law, the law of contracts and obligations. Tehran: Dadgostar publications.
15. Rostami, V. & Ketabi Roodi, A. (2014). Powers and Privileges of Tax System from the Perspective of the Time and Manner of Levy (A Case Study of Iran and England). Hughwqe-Tatbiqi Review, 4(2), 19-35. doi: 10.22059/jcl.2014.36311
16. Safai, S. H. (2015). Cours Élémentaire, De Droit Civil, Principes Généraux Des Contrats. Vol. 2. Tehran : Hughwqie-mizan institute.
17. Shaheidar, A. (2001). Ausoole-hakem bar hughwqe-maliati [Rule principles of tax law] Hughwqie-dadgustari Journal, 65(35), 165-184. [In Persian]
18. Shahidi, M. (2006). Hughwqe-Madani, Ausoole-gharardadha va tَa'eَhudat [Civil Law, Principles of contracts and obligations] vol. 2, Tehran: Majd publications. [In Persian]
19. Shahidi, M. (2009). Furooshe-male-ghayre-manghool bedoone-tanzime-sanade-rasmi [Sale of immovable property without signing a deed]. Mahnameh-Kanoon. [In Persian]
20. Shayegan, S. (1996) Hughwqe-Madani [Civil Law]. Tehran: Tah publications.
21. Tabatabai Hesari, N. (2014). “Abstractive description” of land registration system based on the theory of “public confidence”', Hughwqe-tatbighi Review, 5(2), 483-508. doi: 10.22059/jcl.2014.52952
22. Tabatabai hesari, N. (2019). A comparative study of the status of "documents and land register organization" in the Sovereignty structure (integration in the "judicial system" or "executive system and the body of government"). Hughwqe-tatbighi Review, 10(1), 239-259. doi: 10.22059/jcl.2018.258084.633672
23. Taheri Tari, M. (2014). The principle of tax equality and justice in the mirror of human rights and new tax law. Tehran: The Shahre-danesh institute of law research & study.
24. Trotabas, L. & Cotteret, J. (2008). Droit fiscal. (Translated from French to Persian by M. yazdanbakhsh).Tehran: Khatoon publication.
25. A. Hillman, Robert, “The Richness of Contract Law, an Analysis and Critique of Contemporary Theories of Contract Law”, Law and Philosophy Library, Springer Science+Business Media, B.V. Volume 28, 1997.
26. Benson, Peter [edited], The Theory of Contract Law, New Essays, First published, New York, CAMBRIDGE UNIVERSITY PRESS, 2001.
27. Bertrand M. Harding, Jr., The Tax Law of Colleges and Universities, Third Edition, John Wiley & Sons, Inc, 2008.
28. Bhandari, Monica, Philosophical Foundations of Tax Law, First Edition, Oxford University Press, 2017.
29. Bruce R. Hopkins, The Tax Law of Unrelated Business for Nonprofit Organizations, John Wiley & Sons, Inc, 2006.
30. Bruce R. Hopkins, Jody Blazek, Private Foundations Tax Law and Compliance, Third Edition, Printed in the United States of America: John Wiley & Sons, Inc, 2008.
31. Charman, Mary, Contract Law, Fourth edition, UK: Willan Publishing, 2007.
32. Christian H. K¨alin, International Real Estate Handbook, Acquisition, ownership and sale of real estate, Residence, tax and inheritance law, England: John Wiley & Sons Ltd, 2005.
33. Cooter, Robert and Ulen, Thomas, Law and Economics, 6th edition. Pearson Education, 2016.
34. Csiby, Andrea (2005). International Real Estate Handbook, Acquisition, ownership and sale of real estate, Residence, tax and inheritance law, England: John Wiley & Sons Ltd.
35. de Secondat, Charles [Baron de Montesquieu], The Spirit of Laws, Translated by Thomas Nugent, Ontario, Canada: Batoche Books 2001, Kitchener, 1748-1752.
36. Federal Ministry of Finance, The Austrian Tax and Customs Administration Facts and Figures 2015, Annual Report 2015, Bmf, Editor, owner and publisher: Bundesministerium für Finanzen, Johannesgasse 5, 1010 Wien: www.bmf.gv.at, 2017.
37. Furmston, Michae, Cheshire, Fifoot and Furmston's Law of Contract, 16th edn, Oxford University Press, 2013.
38. Hopkins, Bruce R., The Tax Law of Charitable Giving, Fourth Edition, Hoboken, New Jersey: John Wiley & Sons, Inc, 2010.
39. Hümbelin, Oliver. Farys, Rudolf, “Income redistribution through taxation – how deductions undermine the effect of taxes”, Journal of Income Distribution, 2018.
40. Ilias S. Bissias, International Real Estate Handbook, Acquisition, ownership and sale of real estate, Residence, tax and inheritance law, England: John Wiley & Sons Ltd, 2005.
41. Madl, Peter; Lagler, Michael, Ulrike Langwallner, International Real Estate Handbook, Acquisition, ownership and sale of real estate, Residence, tax and inheritance law, England, John Wiley & Sons Ltd, 2005.
42. Manasse, Donald, International Real Estate Handbook, Acquisition, ownership and sale of real estate, Residence, tax and inheritance law, England: John Wiley & Sons Ltd, 2005.
43. Mckendrick, Ewan, Contract Law, Text, Cases, and Materials, Fifth Edition, United Kingdom: Oxford University Press, 2012.
44. Nicholas Jacob, Paul Kinsella, International Real Estate Handbook, Acquisition, ownership and sale of real estate, Residence, tax and inheritance law, England: John Wiley & Sons Ltd, 2005.
45. Quinn, Frances; Elliott Catherine, Contract Law, 7th Edition, England: Pearson Education Limited, 2009.
46. Robert J. Aalberts; George J. Siedel, Real Estate Law, Seventh Edition, USA, Canada, South-Western, a part of Cengage Learning, 2009.
47. S. Avi-Yonah, Reuven, Sartori, Nicola and Marian Omri, Global Perspectives on Income Taxation Law, New York: Oxford University Press, 2011.
48. Schulze, Reiner, Common Frame of Reference and Existing EC Contract Law, sellier. European law publishers, 2008.
49. Scott M. Estill; F. Long, Stephanie, Real Etate Investor’s tax EDGE, Hoboken, New Jersey, Canada: Published by John Wiley & Sons, Inc, 2010.
50. Sennecke, Alexander, International Real Estate Handbook, Acquisition, ownership and sale of real estate, Residence, tax and inheritance law, England: John Wiley & Sons Ltd, 2005.
51. Sherlock, Molly F.; Marples, Donald J,. “Overview of the Federal Tax System, Overview of the Federal Tax System”, Congressional Research Service, Federal Publications, 2014.
52. T. Kronman, Anthony, Contract Law and Distributive Justice, 89 Yale LJ, 1980.
53. Thuronyi, Victor (Editor), Tax Law Design and Drafting, Volume 1 & Volume 2, International Monetary Fund, 1998.
54. Tiley, John (Editor), Studies in the History of Tax Law, Director of the Centre for Tax Law, University of Cambridge, Oxford and Portland Oregon, Published in North America (US and Canada): Hart Publishing, 2004.
55. Turner, Chris, Contract Law, 2nd Edition, Hachette UK Company, Hodder education, 2017.
56. Turner, Chris, Key cases Contract law, 2nd edition, Hodder education, 2014.
57. Turner, Chris, Unlocking Contract Law, 4th edition, New York: by Routledge, 2014.
58. Vanistendael, Frans, Legal Framework for Taxation, Tax Law Design and Drafting, volume 1&2; International Monetary Fund, 1996.
59. Wellington Garikai Bonga, A Comprehensive Analysis of Interaction between Law and Economics, 2014.
60. “buy-sell-your-home/tax”, https://www.gov.uk/ : 02-08-2019.
61. “charities-non-profits/form-1023-required-financial-information”, https://www.irs.gov/: 24-07-2020.
62. “expat-guide-to-property-tax-in-the-uk”, https://www.aesinternational.com/blog/ : 28-05-2020.
63. “topic/property-law/Objects-subjects-and-types-of-possessory-interests-in property#ref927937”, https://www.britannica.com : 03/10/2019.
64. Taxpayer Relief Act of 1997 (U.S).
65. U.S Internal Revenue code (U.S).
66. Income Tax (Trading and Other Income) Act 2005(U.K).
67. Law of Property Act 1925 (U.K).
68. Law of Property Act 1989 (Miscellaneous Provisions) (U.K).
69. Common hold and Leasehold Reform Act 2002 (U.K).
70. Land Registration Act 1925 (U. K).
71. Land Registration Act 2002 (U. K).
72. The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999 (U.K).
73. Land Transfer Tax Act 1987 (Austria).
74. Civil Code 1804-2016 (France).
75. The General Tax Code: Edited on the 1st of January 2017 (France).
76. Law no. 67-3 (register in land. France).
77. Decree no. 669 of December 31st 1996 (Italy).
78. General anti-avoidance rule 1987 (Canada).
79. The Canadian Income Tax Act (CITA or I.T.A.) 1985 (Canada).
80. Law No. 11.196 of November 21, 2005 (register in land. Brazil).
81. Law No. 2308/95 (Register of Deeds. Greece).
82. The Swiss Civil Code of December 10, 1907 (Effective January 1, 1912) (Swiss).
83. Swiss Civil Code (Federal Act on the Amendment of the Swiss Civil Code. 30 March 1911 (Status as of 1 July 2014)) (Swiss).
84. Federal Constitution of the Swiss Confederation, of 18 April 1999 (Status as of 1 January 2020 (Swiss).
