The Constitution of the Islamic Republic of Iran
Approved in the 1980 - Revised in the 1989
PART FOUR - Economic and financial affairs
In order to guarantee the economic independence of Iranian society, eliminate poverty and misery and increasingly meet the needs of the individual, in the preservation of his dignity, the economy of the Islamic Republic of Iran is founded on the following principles :
1) Satisfying the primary needs of everyone: housing, nourishment, clothing, public hygiene, health care, education and conditions essential for the formation of a family.
2) Guarantee for all possibilities and job opportunities in order to achieve full employment; guarantee of means of work for all those who, despite being skilled at work, do not have such instruments, through forms of cooperation, granting loans without interest or other legal means, in such a way that the concentration of wealth in the hands of individuals or groups, and that the state does not become the sole and absolute employer. This principle must be applied in strict correlation with the urgent priorities required by the management and planning of the general economy in all its development phases.
3) Programming of the economy of the country in order to regulate the working system and working hours in this way, that each individual, as well as the professional activity, are assured the opportunity and the sufficient energy to dedicate themselves to the formation of one's personality on the spiritual, social and political level, to participate actively in the management of the country and to develop one's own capacities and own spirit of initiative.
4) Respect for the right of the individual to freely choose the desired occupation, prohibition of the individual's compulsion to perform a specific job, refusal to exploit the work of others.
5) Prohibition of causing harm to others; prohibition of monopoly, speculation, usury and other illicit transactions.
6) Prohibition of the dissipation of resources in all sectors of the economy, including consumption, investment, production, distribution and services.
7) Use of methods, discoveries and inventions of science and technology; education and preparation of capable individuals, based on the needs of the country's development and economic progress.
8) Rejection and impediment of domination over the national economy and its exploitation by foreign forces.
9) Particular involvement in the development of agricultural, livestock and industrial production, in order to ensure the satisfaction of national needs and to lead the country to self-sufficiency and economic independence.
The economy of the Islamic Republic of Iran is based on three sectors: state, cooperative and private. The public sector includes all major industries, primary industries, foreign trade, large mining, banking, insurance, energy sources, major dams and irrigation systems, radio and television, postal services, telegraphs and telephony, aviation, navigation, railways and roads, that is, what is a collective asset available to public management. The cooperative sector includes the companies and cooperative production and distribution companies set up in cities and smaller centers according to Islamic norms. The private sector includes the agriculture, industry, livestock, trade and services sectors that are complementary to the activities of the state and cooperative sectors. In each of the three sectors the property, when compatible with the other Articles of this Title, compliant with Islamic laws, functional to economic progress and the development of the country, without detriment to society, is fully protected by law in the Islamic Republic of Iran . The details concerning the rules, conditions and operating limits of the activities of the aforementioned sectors are set in accordance with the law.
Everyone is the owner of the fruit of his own legitimate work and business. Nobody can claim the right to own the fruits of their labor to deprive others of the opportunity to work and to undertake.
Private property, provided it is acquired by legal means, is respected. The rules in this regard are determined by law.
In the exploitation of natural resources, in the use of national revenue at the regional level, in the distribution of economic activities between the regions and the different areas of the country any discrimination is forbidden, so that each region has access to capital and the necessary facilities depending on the needs and potential for development.
The government has the duty to confiscate any wealth from activities of usury, embezzlement, corruption, embezzlement, theft, gambling, illicit exploitation of mowqufe14, contracts and state transactions, the illegal sale of uncultivated lands and natural resources , from centers of corruption and other illicit activities, and to return it to its rightful owner; if this is not known, the above riches are assigned to the Treasury. This provision must be applied once all necessary inquiries have been carried out and the relevant evidence has been acquired, in compliance with religious norms.
In the Islamic Republic the protection of the natural environment, in which present and future generations must lead a constantly developing social life, is everyone's duty. Therefore, all economic or other activities that generate pollution or irreversible destruction of the environment are prohibited.
No taxation can be imposed outside the law. The cases of exemption, amnesty and reduction of taxes are determined by law.
The annual National Budget will be drawn up by the Government and submitted to the Islamic Assembly for approval in the manner prescribed by law. Any changes to the financial statements will also be subject to procedures established by law.
All government revenue must be recorded in the General Treasury accounting. All expenses must be made within the limits of appropriated appropriations according to the law.
The Court of Auditors is directly supervised by the Islamic Assembly. The offices, organization and administration of the relevant business to the Court of Auditors are established in accordance with the law in Teheran and the regional capitals.
The Court of Auditors, in the manner prescribed by law, revises and monitors the accounts of Ministries, Public Bodies, Societies governed by public law and other organizations that in any measure draw funds from the state budget. The Court ensures that no expenditure exceeds the approved appropriations, and that each sum is spent for the intended purposes. The Court collects the accounting and related documentation, and submits each year to the Islamic Assembly the detailed statement of the Budget, together with its own evaluation. This statement must be made available to the public.