Document Type : Research Article
Abstract
Inheritance payment was one of the major problem in the Qajar era, Because a large portion of the government's budget was spent on lucrative payments, some of which were inherited to the taxpayers and they did not serve the government in return for the benefits. Payment of this type of obligation referred to in the sources of the Qajar era as Mavajeb-e Morousi, Hoghough-e Motevafa, Mostamare or Vazifeh obligations. From the beginning of the Qajar rule to the end of the reign of Muzaffar al-Din Shah, It was based on a simple instruction that would be changed according to the views and policies of the King or Chancellor.
After the Constitutional Period, Parliament and Government Required to Reform Mechanisms of Inheritance Payment And in 132, the 10th law was adopted and passed.
The main problem of this study is to investigate the necessity of reforming the mechanism of payment of inheritance and the performance of government and parliament in this area after the establishment of the constitutional system.
The findings show that failure to comply with the guidelines for payment of inheritance obligations and numerous violations of its traditional mechanism on the one hand and the costs that this lifelong incurs on the other hand led the government to fund substantial reforms after the constitutional victory. Although the reforms were designed to prevent the government from wasting money, the bankruptcy of the bank raised many problems for the government and taxpayers and diminished the positive effects of these reforms.
Keywords
Proceedings of the National Assembly Talks, Volume I, 1326, Session 247
Proceedings of the National Assembly Talks, Second Period, 1328, Session 89
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