Ahmad Markazmalmiri; Saeid Feyzi; Hasan Shaghashi
Abstract
Subject and purpose of the article: The purpose of this study is to investigate the status of Iranian approved laws in the field of finance in terms of three characteristics; Transparency (no ambiguity), stability (no frequent correction) and non-dispersion.Research method: This study is applied, descriptive, ...
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Subject and purpose of the article: The purpose of this study is to investigate the status of Iranian approved laws in the field of finance in terms of three characteristics; Transparency (no ambiguity), stability (no frequent correction) and non-dispersion.Research method: This study is applied, descriptive, and qualitative. The statistical population of the study includes all approved laws in the field of finance, from the formation time of the first parliament until the end of the tenth parliament.Research findings: According to the statistical analysis and data, and conforming to the previous researches, Iranian approved laws in financial field are not appropriate in terms of transparency, stability and non-dispersion.Conclusion, originality and its contribution to the knowledge: The results of this study show that ten percent of all approved laws is in the field of finance, in the form of interpretive laws (in order to remove the ambiguity in the laws). Forty-five percent of laws is in the form of amending laws (which confirms the instability of financial laws. Two percent is in the form of extension of the experimental rules. And only Forty-three percent is in the form of the new rules. These ratios confirm the necessity of carrying out fundamental corrective actions in the legislative system including: strengthening the process of drafting the law, observing and paying special attention to drafting, revising the existing laws, and changing the legislative system to "bill-based").
