Article 43
The economy of the Islamic Republic of Iran, with its objectives of
achieving the economic independence of the society, uprooting poverty and
deprivation, and fulfilling human needs in the process of development while
preserving human liberty, is. based on the following criteria:
The economy of the Islamic Republic of Iran is to consist of three sectors:
state, cooperative, and private, and is to be based on systematic and sound
planning. The state sector is to include all large-scale and mother industries,
foreign trade, major minerals, banking, insurance, power generation, dams
and large-scale irrigation networks, radio and television, post, telegraph
and telephone services, aviation, shipping, roads, railroads and the like;
all these will be publicly owned and administered by the State. The cooperative
sector is to include cooperative companies and enterprises concerned with
production and distribution, in urban and rural areas, in accordance with
Islamic criteria. The private sector consists of those activities concerned
with agriculture, animal husbandry, industry, trade, and services that
supplement the economic activities of the state and cooperative sectors.
Ownership in each of these three sectors is protected by the laws of the
Islamic Republic, in so far as this ownership is in conformity with the
other articles of this chapter, does not go beyond the bounds of Islamic
law, contributes to the economic growth and progress of the country, and
does not harm society. The [precise] scope of each of these sectors, as
well as the regulations and conditions governing their operation, will
be specified by law.
Article 45
Public wealth and property, such as uncultivated or abandoned land,
mineral deposits, seas, lakes, rivers and other public water- ways, mountains,
valleys, forests, marshlands, natural forests, unenclosed pastureland,
legacies without heirs, property of undetermined ownership, and public
property recovered from usurpers, shall be at the disposal of the Islamic
government for it to utilize in accordance with the public interest. Law
will specify detailed procedures for the utilization of each of the foregoing
items.
Article 46
Everyone is the owner of the fruits of his legitimate business and labor,
and no one may deprive another of the opportunity of business and work
under the pretext of his right to ownership.
Article 47
Private ownership, legitimately acquired, is to be respected. The relevant
criteria are determined by law.
Article 48
There must be no discrimination among the various provinces with regard
to the exploitation of natural resources, utilization of public revenues,
and distribution of economic activities among the various provinces and
regions of the country, thereby ensuring that every region has access to
the necessary capital and facilities in accordance with its needs and capacity
for growth.
Article 49
The government has the responsibility of confiscating all wealth accumulated
through usury, usurpation, bribery, embezzlement, theft, gambling, misuse
of endowments, misuse of government contracts and transactions, the sale
of uncultivated lands and other resources subject to public ownership,
the operation of centers of corruption, and other illicit means and sources,
and restoring it to its legitimate owner; and if no such owner can be identified,
it must be entrusted to the public treasury. This rule must be executed
by the government with due care, after investigation and furnishing necessary
evidence in accordance with the law of Islam.
Article 50
The preservation of the environment, in which the present as well as
the future generations have a right to flourishing social existence, is
regarded as a public duty in the Islamic Republic. Economic and other activities
that inevitably involve pollution of the environment or cause irreparable
damage to it are therefore forbidden.
Article 51
No form of taxation may be imposed except in accordance with the law.
Provisions for tax exemption and reduction will be determined by law.
Article 52
The annual budget of the country will be drain up by the government,
in the manner specified by law, and submitted to the Islamic Consultative
Assembly for discussion and approval. Any change in the figures contained
in the budget will be in accordance with the procedures prescribed by law.
Article 53
All sums collected by the government will be deposited into the government
accounts at the central treasury, and all disbursements, within the limits
of allocations approved, shall be made in accordance with law.
Article 54
The National Accounting Agency is to be directly under the supervision
of the Islamic Consultative Assembly. Its organization and mode of operation
in Tehran and at the provincial capitals, are to be determined by law.
Article 55
The National Accounting Agency will inspect and audit, in the manner prescribed by law, all the accounts of ministries, government institutions and companies as well as other organizations that draw, in any way, on the general budget of the country, to ensure that no expenditure exceeds the allocations approved and that all sums are spent for the specified purpose. It will collect all relevant accounts, documents, and records, in accordance with law, and submit to the Islamic Consultative Assembly a report for the settlement of each year's budget together with its own comments. This report must be made available to the public.