As a result of the principle of the legality of tax, the statute is the main basis in the relationship between the taxpayer and the government and interpretation. Therefore, the interpretive approach to tax statutes has considerable effects on the legal position of taxpayers as well as the rights and obligations of the taxpayer and the government. Some interpretive approachs, such as literal interpretation, result in the formation of principles like restrictive interpretation and interpretation in favor of taxpayer and enable taxpayers to manage their legal position so as to avoid tax obligations. But legal loopholes resulting from the literal interpretation of tax statutes might lead to the liberal interpretation of tax statutes and giving more interpretation authority to judges on the basis of economic goals of the statute, the purpose of the statute and the intention of legislature in order to resolve the textual ambiguity in a statute. This article attemts to anayze and explain the particular elements and factors of tax statute interpretation on the basis of scholarly opinions, comparative law studies and judgments of judicial and tax authorities.

Purpose: The science of interpretation, as the most important science responsible for understanding the Qur'an, needs to be methodized and updated so that the teachings of the Qur'an can be used easily for all classes of people. In the present study, the meaning of "future research in interpretation" is the ability to create desirable models for more efficient interpretation in the future, by using scientific tools, creativity and relying on the foundations and rules of interpretation and compensating the damages of interpretation in the past.Method: This research, with descriptive analytical method, answers the question, what are the fields and requirements of future research in interpretation? Findings: The results of the current research are based on the fact that special attention to the Qur'an, as the most important source of interpretation, rationality and methodical consideration in interpretation, attention to the prerequisites of interpretation, interpretation based on the requirements of the time, the need to pay attention to thematic interpretation, studying on the history of interpretation and observing the manners and conditions of interpretation are one of the most important requirements of interpretation in the future. Results: Considering the developments that will take place in the field of knowledge, methods and expectations from science in the future, the interpretation will also change. For this reason, in order not to cause various damages to the interpretation of the Qur'an, it is necessary to pay attention to the various contexts, principles and requirements of the interpretation of the Qur'anic commentators and scholars.

Since Critical Rationalism is considered by some more of an attitude or mindset and by others a methodological approach to philosophical thinking and practical problem-solving, its application, or more accurately, its epistemological testing grounds, should be expected to be much more wide-ranging than they have been so far. With the exception of some published anthologies on Critical Rationalism and occasional nods to the legacy of Karl Popper’s falsificationist methodology, relatively few applicaions of a critical rational approach to contemporary theoretical debates in the social sciences have been published. I wish here to critically challenge the (optimistic) Hegelian and by extension the neoliberal view of the progress of American capitalism by reframing it with the Marxian notion of expropriation as applied to enslavement on plantations. The logic of enslavement as a process by which brutal exploitation has been practiced for centuries offers a falsifying test case of the rationality of capitalism and its promise of individual freedom of choice. This essay is an explicit exercise in the potential power of a version of Popperian critical rationalism being applied to the intersection of modern liberalism and capitalism, exploring the imbrication of a critical and rational analysis.

The physician's acquittal has obsessed Iranian legislator's mind to a large extent. This is exclusively observed in Iranian statuses and specifically in Shi' ite school of though. Muslim jurists' opinions play a very important role in enacting legal articles related to it. After reviewing the literature, the authors tried to pick and collect common features of physician' s responsibilities and duties to introduce Iranian Acts with respect to the subject. Also, Iranian Acts are analyzed and the challenging medical topics such as emergency situations and infectious diseases are discussed.Iranian legislator didn' t specify a kind of physician's acquittal which received from the patient knowingly and is based on his/her free will. There are also some medical and legal gaps. Patients are not often informed of all exact and scientific information and results of their treatments. Furthermore, the forms prepared to receive the patient's consent do not provide what Iranian legislator meant.

This paper examines the liberal society that Popper lauds, that aims to be truly open, and discusses why another, more communitarian kind of society, particularly societies in Africa, may also reflect the quest for intellectual openness that is Popper’s ideal. Moreover, this paper avers reasons why Popper should be comfortable with such a liberal-communitarian mix. The inter-subjectivity in his critical rationalism is a balance of an explicit individualism, and an implicit social element (Afisi, 2016a). Popper is indeed an author of such a balance. For a society to be truly open requires the careful recognition and protection of individual freedom. However, the extent to which individuals are free to perform actions that they desire without external constraints, and the level of their individuality in relation to others when performing such actions, remain a contentious issue between liberals and more communitarian thinkers. Popper’s critical rationalism provides the necessary impetus to this contention through his view of freedom that I contend can best be viewed as carefully balanced, a view which combines individuality with a social element that upholds community values necessary for openness of society. With this combination, Popper’s politics of liberalism provides an effective model of how a truly open society can be achieved. The values inherent to Popper’s liberalism including those concerning intellectual openness, individual freedom, mutual respect, measured self-respect, welfarism, humanitarianism, accountability, critical debates and feedback from the citizens, together concern the conditions for a society to be truly open. There are many competing thoughts as to what openness might be in Popper’s philosophy. The present study of Popper does not presume to address them all. The focus here is specifically on using Popper’s idea of critical rationalism to balance relations between liberal politics of individual rights and freedom, and communitarian politics of the common good, as it relates to situations about how socio-economic and political conditions in Africa societies should be structured. While I contend that Popper’s works in political philosophy focused centrally on Western political tradition, and not about Africa in its strict sense, significant lessons can be distilled from Popper that can offer suggestions on social reforms in Africa. This paper explores Popper’s project of the open society across the plurality and differences of societies, so that his liberal ideas of individual freedom are not undermined, and the progress of the communitarian idea of the common good, that Africa societies are built upon, is also well enhanced. liberal individualism and community values inherent to communitarianism are both well accommodated within Popper’s critical rationalism.

The Syrian civil war which broke out in March 2011 further destabilized the Middle East in general and the Levant in particular. From among many implications of this conflict such as the deaths of more than 400, 000 civilians and the refugee crisis, it caused the heavy involvement of regional (such as Islamic Republic of Iran, the GCC states, Jordan, and Turkey) and trans-regional (the United States, Russia, and many European countries) actors. Iran has been one of the main players in the Syrian conflict theater. This article seeks to explain Iran`s policy towards the violent events in Syria and analyze its evolution during 2011-2018. By underestimating the role of geopolitics in contrast to the dominant literature, our main argument is that Iran`s policy in the Syrian civil war has evolved from support for the self-determination right of the Syrian people through diplomatic means (liberal pacifism) to support for the Russian military intervention (liberal interventionism). We further try to analyze why this shift in Iran`s policy towards the Syrian crisis occurred.

statutes of limitations in Islamic punishments (Hadd - Ta'zir) mean that after the lapse of a specified period subsequent to the commission of crime, criminal prosecution or issuance of sentence or its implementation would be barred. statutes of limitations are recognized in most judicial systems of the world; in Iran they were applied prior to 1979 in all crimes pursuant to Articles 49 to 53 of the Criminal Code. But after the victory of the Islamic Revolution they were abrogated because of being considered contrary to the Islamic law (shariah). Due to some executive and judicial problems, however, they were again recognized in certain cases including those under Articles 173 to 175 of the Criminal Procedure Law of 1999.In Sunni jurisprudence, the discretionary punishments are subject to the lapse of time in God's rights and the public rights. But no such opinion exists in Shi'a jurisprudence. However, relying on the general principle thereof, we might argue for the adoption of the doctrine.The paper first exposes the famous opinions in different Islamic schools of jurisprudence relating to the statutes of limitations in both fixed and discretionary punishments and then studies the possibility of their adoption on the basis of Islamic perspective.