نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسنده English
The fifty-third article of the constitution shows the determination of the government's financial responsibility in terms of the concentration of revenue funds, according to which all government receipts and payments are made from the treasury account. This principle is the basis for approving accounting laws such as the Law of Public Accounts and the Law of the Court of Accounts of the country, and due to the importance of accounting and auditing of revenues and expenses in the Islamic Republic of Iran, according to the historical and religious practice of the position of the Treasury, it is of increasing importance. is.
Considering that the commercial-industrial free zones of the Islamic Republic of Iran started their activities in Iran based on their special law approved in 1372 and with the nature of state-owned companies, and today seven commercial-industrial free zones are active in the country, hence the necessity It is necessary to explain how to calculate the income and expenses of these companies in the light of the fifty-third principle. Since during the activity of these regions until now, the revenues collected by these executive bodies are not deposited into the general treasury account, and in other words, the budget of the free zones, , this exceptionalism has caused this article to try to examine the possibility of excluding commercial-industrial free zones from the fifty-third article of the Constitution and the Public Accounts Law while studying the relevant laws and documents of the legal frameworks, and the damage be expressed.
کلیدواژهها English
