The Jurisprudential Fundamentals of the Law of “Taxing on Vacant Houses”

Abstract

One of the laws that have recently been approved after the legislative process in the Islamic Republic of Iran is the tax on vacant (empty) houses, but the jurisprudential fundamentals of this law are not very clear. The question of the jurisprudential foundations of levying tax on uninhabited houses is a question that needs to be explored to reach an appropriate answer in according to the fact that there has not been an extensive and integrated research on this matter. Although, preserving the expediency of the general social system is one of the secondary titles that legitimizes the government’s interference in ratifying tax laws on vacant houses, however, the analysis derived from the judgment of reason and the analysis of the revelated teachings of the Quran and Sunnah (Arabic: سُنَّة) indicates the explanation and presentation of the issue in the light of stating the evidence and reviewing the verdict of the principle of financial fines in jurisprudence in order to assert and prove the prohibition of the obligation of keeping vacant houses should be considered as the mentioned tax as the examples of financial punishment (fines) for committing religious prohibition or social anomaly. This research was done by the goal of knowing the criterion of evidence and explaining the decision to keep vacant houses and collect taxes from them and this goal can be achieved through the description and analysis of jurisprudential propositions with the method of library data collection that the result is the explanation of the jurisprudential fundamentals of taxing on keeping of vacant houses in the context of analyzing the financial punishment of that act.

Keywords

• vacant houses
• financial penalty
• tax
• prohibition of necessities
• general social system