روند قانون گذاری مالیه در ایران دوره ی مشروطه (1324- 1341 قمری) (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
ساختار و تشکیلات مالیه در نظام دیوانسالاری ایران، پیشینه ای کهن دارد، اما پس از مشروطه در سال های 1324 تا 1341 قمری، در هنگامه ای که مشکلات اقتصادی شدید بود، مجلس در تبیین رویکردها، روند تدوین، تصویب و اجرای قوانین، نقش جدیدی ایفا کرد. کارگزاران مالیه و نمایندگان مجالس اول تا چهارم متأثر از نیازهای اقتصادی کشور، نابسامانی های سیاسی، و نیاز به بازآفرینی ساختار و تشکیلات نوین مالیه، تلاش های بسیاری در روند قانون گذاری انجام دادند. بررسی روند قانون گذاری مالیه در این دوره نشان می دهد که سامان سیاسی کشور با انسجام و یا ازهم گسیختگی سازمان مالیه، ورود و خروج کارگزاران و مستشاران خارجی، رویکردها و روش های نوین در مالیه و مسائل اقتصادی کشور در ارتباط بوده است. در نوشتار حاضر روند قانون گذاری مالیه، اصلاح و تحکیم ساختار اداری مالیه و نقش کاربدستان و کارگزاران مالیه و مجلس در فرایندهای آن مورد بررسی قرار گرفته است. بر این اساس، اسناد اداری، قوانین، مشروح مذاکرات مجلس و منابع کتابخانه ای دیگر با روش تاریخی و رویکرد تحلیلی بررسی شده است. کنکاش و جستجو در میان داده های به دست آمده بیانگر آن است که از ابتدای تأسیس مجلس اصلاح اقتصادی و افزایش عایدات مورد بحث بود و با توجه به اتکای دولت به درآمدهای مالیاتی، مفروض آن است که رسیدگی به وضع مالیات ها می بایست مهم ترین تصمیم اصلاحی در سال های پس از به ثمر نشستن مشروطه باشد. اما سیر قوانین تصویب شده نشان می دهد که سیاستمداران و نمایندگان مجلس اصلاح و تحکیم ساختار اداری و سازمان دهی به وزارت مالیه را در اولویت در نظر گرفته و به این امر پرداختند.Tax Legislation Process in Iran during Constitution Era (1906- 1922)
The structure and organization of finance in Iran’s bureaucratic system have a long history, but after the constitution in the years 1906 to 1922, a time when economic problems were very severe, the parliament (Majlis) played a new role in explaining approaches, and the process of drafting, approving, and enforcing laws. The legislative process was impacted by the economic needs of the country, political disorders, and the need to recreate a new structure and organization for the Ministry of Finance, which led to the involvement of finance brokers and representatives of the first to the fourth parliaments. A review of the legislative process of finance in this period shows that the political system of the country has been related to the coherence or disintegration of the organization of finance, the entry and exit of foreign brokers and advisors, new approaches and methods in finance and economic issues of the country. The legislative process of finance, the reform and consolidation of the administrative structure, and the role of entrepreneurs, finance brokers, and parliament are examined in a historical manner using documents, laws, and other library resources. The investigation and search among the obtained data indicate that from the beginning of the establishment of the parliament, economic reform and increase of income were discussed, and according to the government’s reliance on tax revenues, it seems taxes must have been the most important reform decision in the years following the constitution. The results show that according to the legislation passed, politicians and parliamentarians prioritized reforming and consolidating the administrative structure, as well as forming the Ministry of Finance.INTRODUCTIONThe government organization in Iran during the Qajar period had a conventional manner, and to fulfill its errands financially, it depended on direct tax incomes from agriculture and to a lesser degree from guilds, tribes, and landed properties. This organization worked beneath the title “Ministry of Finance” under the Mustofi, the Minister of Finance, or in some cases the Chancellor. Official matters were exchanged among the Mustofis based on experience, and there was no instruction or guideline containing rules, standards, and strategies for doing monetary work. With the establishment of the National Assembly as a legislative body, it was expected that various laws would be enacted to solve problems in various fields. Acts of Parliament in the first four periods in the financial field can be divided into three categories: Acts regarding annual budget, Laws enacted regarding tax and fiscal administrative organization, and approvals covering people and pensions and some financial cases that were more of legal aspect.The question is, what was the demeanor of the parliament to unravel the financial issue and what effective measures did it take? By analyzing the approvals of the parliament, it appears that the execution of this institution was essentially focused on the adjustment of income and expenditure and checking and favoring the country's annual budget. The need for re-estimation, re-audit, and adjustment of taxes was emphasized numerous times by the agents of the parliament and the government, but within the conclusion, the approvals of the parliament until the end of the constitutional period, in this case, appear to be related to structural and legal changes.What has been more imperative in past investigations is the impact of political and financial improvements, arrangement or clutter on the financial establishment, monetary and financial history, and how to supply the country's current costs, not the administrative process on the impact of current advancements. Hence, this article is committed to the authoritative process of finance in that period.METHODOLOGYIn this article, the process of financial enactment, reform, and consolidation of the administrative structure of the Ministry of Finance and the role of charge authorities and specialists and parliament in its forms have been considered. Based on this, authoritative archives, laws, subtle elements of parliament consultations, and other library sources have been inspected with authentic strategy and an expository approach.RESULT AND DISCUSSIONLooking at the enactments of the parliament, which had a supposition on the monetary circumstance, appears that even though there was continuously a discourse around the requirement for changes in finance from the early days, considering the prerequisites, they did not begin to revise the laws with fast and sudden developments. To begin with, endeavors were made to formulate and legislate the most structure of the finance organization based on the model of European nations, and the public accounting law was proposed and approved. This law characterized the most words (such as budget, fiscal year, exchange, etc.), determined the duties of the finance minister, and constrained his powers. Moreover, it categorized the data that ought to be displayed to the parliament by the Ministry of Finance and set up the checking component for the planning and introduction of that budgetary data. For this purpose, a supervisory body for monetary issues ought to be built up, and usually how the Court of Accounts came into being.Then, in an unsuccessful experiment, an attempt was made to solve the financial problems by giving countless powers to a foreign consultant in hopes of his and his colleagues' abilities. Despite the completion of Schuster's mandate and the dissolution of the National Assembly, power was still wielded by influential politicians, ambassadors, and Belgian employees of The Ministry of Finance due to the lack of a governing body. During the third legislative period, the National Assembly and the Government made many efforts to overcome this situation. However, according to previous experience, to be cautious and at the same time maintain the power of the legislator, the 23rd Gemini Law was first repealed, and then the Law on the Organization of the Ministry of Finance was passed. Based on this organic law, some regulations were approved to assign tasks and determine operational details within the Council of Ministers. Despite the passage of this law, the Ministry of Finance faced administrative challenges and endeavored to improve it through the use of bills and other legal initiatives.CONCLUSIONIt seems that the parliament and politicians during the constitutional period were aware of the need to change the way taxes are calculated and determined so that revenues from the preparation and adjustment of the country's annual budget become predictable and reliable. And even in the first legislature, they tried to resort to short-lived solutions to fix the problem for a while. Despite this, Congressmen lawyers, and politicians eventually found a solution that involved not revolutionary reforms to the calculation of taxes but rather reforming the executive structure, laws, and operating institutions. Perhaps in the hope that by reforming the executive structure and moving from the old system of the pre-constitutional era to auditable and actionable methods, any tax amounts estimated in the latest tax guide will collect more money, with accuracy and transparency. These efforts led to the formation and consolidation of a new structure of the Ministry of Finance, based on laws and regulations promulgated during these 15 years, and provided the basis for changes in related laws regarding the amount and method of collection of revenues and taxes.
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