Reports

Abstract Two main pillars of the survival and impact of mosques in the history of Iran have been their community orientation and independence. The endowments and beneficial properties of mosques have played an irreplaceable role in preserving these two pillars. In the current situation, where the costs of maintaining mosques have also increased, the importance of sustainable financial resources such as endowments has become more pronounced. Therefore, this report examines the status of the beneficial properties and endowments of mosques as one of the pillars of the social function of mosques, identifying the challenges in activating them and analyzing the performance of various laws and organizations that have emerged in this regard since the Islamic Revolution. The ineffective mechanism for obtaining the national identification number for mosque properties, the loss of benefits from these properties, fragmented management of mosques, ambiguous, overlapping, and ineffective laws and regulations regarding mosque endowments, and the lack of an economic approach to the institution of endowment are the main challenges in this area. Thus, it is suggested to: Amend Article 11 of the Law on the Organization of Endowments regarding the collection of management and oversight fees, focusing on exempting mosque endowments. Revise the executive regulations of the Law on the Organization of Endowments to clarify the management processes of beneficial properties. Focus the organization on regulatory roles and outsource the management of property rentals to qualified entities based on frameworks established by the Organization of Endowments and the Islamic Consultative Assembly. Revive the leasehold rights of mosque endowments. Add a board of trustees for religious sites alongside "local experts" in Articles 11, 13, and 14 of the executive regulations and related notes regarding qualified individuals for determining the benefits of the endowment. Accelerate the processes for obtaining national identification numbers for mosques and their properties in collaboration with the Mosque Affairs Office.

Abstract Job instability is a phenomenon that has cast a shadow over the nature of emerging jobs and the transformed existence of "work" in the modern era. It encompasses a series of changes in the capitalist economic system and the employment sub-system, leading to the emergence, development, and intensification of unstable work across the globe. This phenomenon also has numerous manifestations and various policy implications in Iran. The drivers of job instability are rooted both in the structural characteristics of the employment system in the country and in the framework of laws governing employment. If we accept that the main demands of the labor force in Iran are reflected in three areas: "fair and adequate wages," "the right to organize," and "job security," then job instability is a scourge that will simultaneously undermine all three rights. This research represents the first report in a series titled "The Fragile Existence of Labor in Iran," focusing on "job instability and the challenges arising from it in Iran." It aims to initially explore the conceptual implications, theoretical backgrounds, and historical developments related to the changing nature of employment and the emergence of job instability, as well as its impact on labor rights. This report intends to provide the necessary conceptual and historical frameworks for entering into structural and legal discussions regarding the development of job instability in Iran in recent decades.

Abstract In light of the increasing use of artificial intelligence technologies in legislative processes worldwide, this report conducts a comparative analysis of the applications of AI in parliaments. Following the COVID-19 pandemic and the growing need for parliaments to utilize technologies to maintain their efficiency and effectiveness, attention to artificial intelligence has significantly increased. The aim of this study is to analyze successful examples and identify the challenges and impacts of technology on legislative processes. The primary sources for this report include a detailed analysis of the most accurate and recent publications from 2018 to the end of 2024. Additionally, it examines 25 practical examples from leading parliaments in the use of these technologies. Through these analyses, lessons learned for the optimal utilization of artificial intelligence in the Islamic Consultative Assembly have been extracted. The findings of this report indicate that parliaments are using artificial intelligence for automating administrative tasks, improving public access, and enhancing citizen engagement. Key challenges identified include technical issues, ethical concerns, and resistance to change. This report emphasizes that despite the numerous opportunities for improving parliamentary processes, artificial intelligence technologies must be used carefully and responsibly to genuinely enhance republicanism. Parliaments should utilize technology as a tool for improvement rather than as a replacement for human processes. Given global experiences and the potential capacities of artificial intelligence, effective and precise strategies for the adoption and application of these technologies are essential.

Abstract Access to information and communication technologies for children and adolescents simultaneously presents opportunities, risks, and psychological-social harms. Therefore, policymaking aimed at enhancing opportunities while reducing risks and harms for this vulnerable group is essential. This paper aims to identify the online risks and harms for children and provide guidelines for improving legal frameworks in this area. The findings of this report indicate that the risks and harms in this domain are serious, and children face a wide range of them in the digital environment. These risks and harms can be categorized within the framework of content, contact, behavior, and contracts. Although some laws include provisions for the protection of children in this regard, not all aspects of the issue have been adequately addressed. The findings also show that addressing the risks and harms of the digital environment for children is a multidimensional issue that requires attention to the responsibilities of various sectors and dimensions involved. The government, businesses, civil society, and families all have responsibilities in this area and must focus on prevention, treatment, support for victims, rehabilitation, reintegration, compensation, criminalization and punishment, regulatory coordination among different sectors, and regional and international cooperation.

Abstract In the world, military cooperatives are classified into three groups: cooperatives related to the livelihoods of armed forces personnel, cooperatives associated with the development of military and technical industries, and other civilian cooperatives collaborating with the armed forces. These types of cooperatives can improve the livelihoods of military and civilian employees of these organizations, and they can contribute to better management of the country during wartime and its development during peacetime. This is achieved through the accumulation of knowledge and technology in defense industries and their collaborating cooperatives. According to the Constitution of the Islamic Republic of Iran, the cooperative sector is defined in the context of national economic development, and military cooperatives represent a suitable capacity for achieving this goal. Their contributions include urban development and the provision of social housing, support for downstream industries related to defense, acting as cooperatives to meet consumer needs, and even collaborating with the Ministry of Cooperatives to empower industrial cooperatives. This potential can be realized provided that a systematic collaboration between military cooperatives and the governmental authorities of the cooperative sector is established. The independence of military cooperatives from the cooperative sector law has implications that can create challenges for these cooperatives and their relationship with the cooperative sector. This report aims to examine these issues while maintaining the independence of military cooperatives and to provide solutions to enhance both the internal structure of military cooperatives and their relationship with the cooperative sector.

Abstract Analyzing and evaluating the state of Russia's energy trade before and after the Ukraine crisis is significant from two perspectives: first, the high-level relations between Russia and Iran, especially in recent years, which can create a collaborative environment in the energy sector; and second, the potential and actual competition between the two countries in certain energy markets. Since the Soviet era, Russia has utilized energy exports, particularly gas, to manage its relations with European countries, which have been the main buyers of Russian energy. However, this share has significantly decreased following the Ukraine crisis. Despite an 83% reduction in crude oil exports, an 86% decrease in petroleum products, a 76% drop in natural gas, a 74% decline in coal, and a complete halt of electricity exports from Russia to the European Union in 2023 compared to 2021, the overall revenue from Russia's energy exports has experienced a smaller decline due to the replacement of buyers and rising energy prices. Among these, the most significant reduction in volume and revenue pertains to natural gas, for which Russia has yet to find a serious alternative. Given Russia's limited options, the surplus gas from this country presents an opportunity for Iran to import it in large quantities and export this gas to regional countries, thereby positioning itself as a regional energy hub in line with the goals of the Seventh Development Plan. Additionally, the import and export of surplus electricity from Russia, followed by the trade of petroleum products, are other opportunities for Iran to increase its share in regional energy trade.

Abstract The law on "the use of weapons by armed forces personnel in emergency situations," enacted in 1994, serves as a vital tool for balancing public security and citizens' rights, regulating the behavior of personnel, and defining the conditions under which the use of weapons is permissible. Given the passage of time and the emergence of new issues such as social transformations and changes in the nature of security and terrorist threats, revising, updating, and structurally reforming this law has become an unavoidable necessity. This report aims to examine the legal background and analyze the provisions of the law, focusing on the resolution of the National Security and Foreign Policy Commission in this regard. Suggested amendments include precisely defining the scope of authorized personnel, adding new circumstances under which the use of weapons is permitted (such as hostage situations, acid attacks, and riots in prisons), updating the rules for weapon use (such as the requirement to target vehicle tires when stopping a vehicle), and establishing oversight mechanisms (such as installing body cameras on personnel and periodic reporting to the parliament). Additionally, supporting personnel in judicial processes and creating an expert committee as a consultative arm for judicial authorities in assessing compliance with the law are other innovations of this resolution. Therefore, it appears that the proposed amendments, while being responsive and ensuring citizens' security, will also enhance transparency and accountability, contributing to increased public trust and the protection of citizens' rights. Ultimately, the proposed resolution seems capable of significantly aiding the country in addressing complex threats by creating a balance between ensuring citizens' security and defining the responsibilities of personnel.

Abstract The heavy concentration of responsibilities and duties within the central headquarters of the Ministry of Education poses a significant barrier to transformation. Reducing the responsibilities and duties of the headquarters and delegating them to intermediate (provincial) levels not only makes the headquarters more agile and flexible but also creates managerial capacities at the provincial level to plan more effectively for the enhancement of educational and developmental quality. In the history of educational policymaking in the country, between 2001 and 2006, one of the policies adopted for decentralization was the structural enhancement of provincial education departments. This plan aimed to consolidate government units affiliated with the Ministry of Education in each province and form "Education Organizations," while also delegating extensive powers from the central headquarters to them, thereby reducing the responsibilities of the headquarters to governance, policymaking, macro planning, and oversight and evaluation. However, in 2006, due to the approval of the "Country Service Management Law," the existing organizations were dissolved. This research proposes that by consolidating all units affiliated with education in the province (including the Provincial Education Department, provincial units of the Intellectual Development of Children and Young Adults, the Organization for Renovation, Development, and Equipment of Schools, and the Teacher Training University), provincial education organizations should be established. Furthermore, in line with the implementation of the Seventh Development Plan, this proposed plan will offer the following benefits: Increased productivity within the Ministry of Education (Clause 1 of Article 2); Elimination of unnecessary structures and prevention of redundancy (Clause A of Article 91); Reduction of organizational structure and transfer of transferable responsibilities to the provinces (Clause 3 of Article 105).

Abstract The resolution by the commission titled "Amendment of Clause 1 of Article 2 of the Law on Support for Artists, Craftsmen, and Handicraft Activists" aims to change the supervising and governing body over the activities related to handmade carpets and rugs. The current law stipulates that the absence of active participants in this field during specified hours could lead to the termination of their insurance, contingent upon the assessment of work progress by inspectors from the Ministry of Cultural Heritage, Tourism, and Handicrafts. The proposed amendment seeks to transfer the inspection authority from the Ministry of Cultural Heritage, Tourism, and Handicrafts to the Ministry of Industry, Mine, and Trade. Given that carpet and rug activities are related to the Ministry of Industry, Mine, and Trade, which is recognized as the policymaking body in this area, the overall framework of the commission's resolution is supported. However, it is essential to consider that the handicraft insurance sector under the Ministry of Cultural Heritage, Tourism, and Handicrafts also faces similar limitations regarding the insurance of artists, craftsmen, and activists. Therefore, it is necessary to include evaluations by experts from the Ministry of Cultural Heritage, Tourism, and Handicrafts based on specific criteria relevant to the handicraft sector. Consequently, the commission's resolution mandates the Ministry of Cultural Heritage, Tourism, and Handicrafts to assess the insurance of handicraft workers. A critical point is that while the bill and the commission's resolution provide specific criteria for assessing work progress in carpets and rugs by inspectors from the Ministry of Industry, Mine, and Trade, there are no defined criteria for evaluating work progress by inspectors from the Ministry of Cultural Heritage, Tourism, and Handicrafts. Thus, it is necessary to establish criteria such as the number of active workers and the nominal production of workshops for inspections by the Ministry of Cultural Heritage, Tourism, and Handicrafts.

Abstract In recent decades, Iran's pension system has faced numerous challenges due to various socio-economic factors, including financial instability of the schemes, lack of coverage and inclusivity, demographic changes, labor market transformations, binding laws and regulations, and dependence on public budgets. Similar to Iran, many other countries have also experienced inefficiencies and concerns regarding the sustainability of pension funds for various reasons. To mitigate these challenges, the establishment of various regulatory bodies has been prioritized in many of these countries. Given the importance of the topic, this report, which is the first step in examining the principles and regulatory criteria for pension funds, aims to review the concept and theories of regulation, the principles and criteria for regulation, the necessity of establishing a regulatory body, and the motivating factors in different countries. Additionally, based on the literature and theoretical discussions, a draft of principles and criteria for establishing a regulatory body has been proposed. The research indicates that, according to Iranian laws, various scattered entities are responsible for regulating insurance funds, and their duties are ambiguous, overlapping, and insufficient. It appears that not only is there a need for a single, centralized regulatory body, but this body should be founded based on at least fifteen principles derived from international experiences, specific domestic contexts, and theoretical discussions. These principles will be discussed in future research with experts in the field, and the final list will be presented as a policy package.

Abstract One of the ways for countries to gain greater access to water resources, especially in critical conditions, is through the recycling of water from wastewater. In this method of water supply, water of poor quality is transformed through specific processes into higher quality water to meet the needs of various uses such as industry, aquifer recharge, and irrigation of green spaces and agriculture. Given that this approach has been emphasized in the current water sector policies of the country, particularly in the Seventh Development Plan, it is essential to examine and analyze its various aspects. Despite the specific advantages of water recycling, there are considerations that have received less attention in policymaking, which is the primary focus of this report. The most significant concern regarding this approach is the potential negative impacts on water balance, the volume of wastewater, and consequently the quantitative reduction of surface and groundwater flows if necessary policy and technical measures are not taken. Since wastewater is part of the water balance, it is crucial to recognize the importance of its continuity for the quantitative protection of water resources. Water recycling may sometimes have adverse effects on water balance and aquatic environments, exacerbating future crises in the country, particularly in the water sector. This report examines various dimensions of water recycling in the country and references the experiences of other countries in this regard, exploring the harmful and hidden angles from a policymaking perspective surrounding this approach. The final section of the report provides solutions, expert opinions, and policy frameworks for the greater success of this water supply strategy in the country

Abstract According to Subsections "1" of Clauses "C" and "D" of Article (9) of the Law on Implementing the General Policies of Article (44) of the Constitution, the Ministry of Cooperatives, Labor, and Social Welfare is obligated to provide support payments to cooperatives related to low-income deciles. Based on Clause "B" of Article (31) of the Law on Adding Some Articles to the Law on Regulating a Portion of Government Financial Regulations (2), which aims to create financial transparency in such payments, cooperatives must first obtain a legal audit certificate to receive these supports. Since it has become a common administrative practice to obtain these audit certificates from official auditors, the cost of obtaining the certificate sometimes exceeds the amount of support provided by the ministry, effectively nullifying the support. Given that the cessation of these supports may jeopardize the continued operation of cooperatives, a bill titled "Adding a Clause to Subsection 'B' of Article (31) of the Law on Adding Some Articles to the Law on Regulating a Portion of Government Financial Regulations (2)" has been submitted to the Islamic Consultative Assembly, requesting the acceptance of audits by the cooperatives' own auditors under the supervision of the Ministry of Cooperatives, Labor, and Social Welfare, with the stipulation that this provision is limited to cooperatives not subject to Article (272) of the Direct Taxation Law and that their received assistance does not exceed the threshold for small transactions. Since the text of the law does not explicitly state the requirement for official auditing, and this emphasis has only occurred in administrative practice, it is recommended to first resolve this issue through an interpretation request. If, for any reason, the interpretation request is not feasible or does not resolve the issue, the proposed changes should be considered for approval.

Abstract According to Part (3) Clause (b) of Article (106) of the Seventh Development Plan, the government is authorized to take legal action regarding special extraordinary deductions for employees of executive bodies. Meanwhile, based on Clause (p) of Article (1) of the mentioned law, the definition of executive bodies in this law does not include most executive bodies outside the executive branch, such as non-governmental public institutions. Therefore, the report of the second committee of the Social Commission regarding the current bill aims to extend the provisions of this part to other executive bodies mentioned in Article (5) of the Civil Service Management Law, armed forces, and other institutions under the supervision of the Supreme Leader, the Parliament, the Judiciary, the Guardian Council, the Assembly of Experts, the Expediency Discernment Council, and the Supreme National Security Council. Additionally, the report includes some disciplinary provisions such as determining the criteria and ceiling for this special extraordinary deduction, clarifying its impact on other payment items, and the reporting mechanism for its implementation, which have been added to Part (3) Clause (b) of Article (106) of the Seventh Development Plan. Therefore, considering that from the perspective of the legislator's goals for establishing this special extraordinary deduction (equity in payments, maintaining and enhancing productivity, motivation and quality of human capital, and strengthening governance), there is no difference between the included and excluded executive bodies in the mentioned part, the generalities of the report of the second committee of the Social Commission regarding the current bill are approved.

Abstract The Law on Point of Sale Systems and the Taxpayer System was approved in 2019 with the aim of enhancing economic transparency and improving tax justice. Achieving the goals of this law requires its full implementation in three areas: value-added tax, income tax, and "developing the taxpayer system to cover transactions of non-commercial entities." Before the approval of this law, the National Tax Administration was obligated to require taxpayers to register information based on Article (169) of the Direct Tax Law; however, the implementation of this article faced challenges such as the lack of bilateral registration of invoices, excessive reliance on executive regulations, and the ability to refer to invoices outside the system. Addressing the shortcomings of Article (169) of the Direct Tax Law, reducing human errors in the tax collection process, facilitating the submission of tax returns, and transitioning from a assessor-based system to a data-driven system are among the most important features of this law. Analysis of official data from the National Tax Administration indicates that the law is in a satisfactory condition regarding its comprehensive implementation. The full implementation of the Point of Sale Systems and the Taxpayer System, in addition to the aforementioned benefits, also paves the way for the future development of the taxpayer system aimed at fully covering transactions, especially those of non-commercial entities, based on standard information packages titled electronic invoices of transactions and preparing default income tax and capital gains tax returns. Furthermore, examining the successful experiences of other countries in this area also shows that using default returns can facilitate the compliance of all taxpayers, improve the quality of data from the National Tax Administration, and enhance data-driven governance.

Abstract In Farvardin 1404, the production and sales indices experienced decreases of 4.1% and 3.4%, respectively, compared to the same month of the previous year. Additionally, compared to the previous month, the production and sales indices decreased by 9.7% and 30.9%, which aligns with expectations due to reduced industrial activities during the Farvardin holidays. As is customary in this period, most industrial sectors faced a decline in their indices. In Farvardin 1404, the production and sales indices for the automotive and parts sector increased by 14.4% and 11.7%, respectively, compared to the same month of the previous year. Conversely, the production and sales indices for the chemical sector, excluding pharmaceuticals, decreased by 9.8% and 7.1%. In Farvardin 1404, the monthly growth rate of prices for listed industrial companies increased by 1.9%, while the year-on-year growth rate decreased by 8.3 percentage points compared to the previous month, reaching 28.7%. It is noteworthy that the annual average price index for listed industrial activities in Farvardin 1404 increased by 0.1 percentage points compared to the previous month, indicating a 27.1% increase.

Abstract E-government is currently viewed as a solution to reduce government costs, improve citizen services, and increase the effectiveness and productivity of the public sector. One of the strategies for determining the current situation and formulating policies for the desired state is to identify strengths and opportunities based on the SOAR model. This report examines the status of e-government and data in the country based on this model, identifying strengths, opportunities, visions, and results. In total, five capacities were identified, along with corresponding policy recommendations for each. The capacity assessment reports from the Research Center of the Islamic Consultative Assembly aim to provide suggestions for improving the current situation based on the recognized strengths and capacities of the country. Identified capacities include the constitutional and legal framework of the country, coordinating institutions in the field of e-government, the young generation and skilled workforce in information technology, successful examples of providing electronic services in the country, private sector participation in smartening government services, and utilizing the one-stop shop for smart government services to enhance international cooperation.

Abstract Disaster management is a systematic and strategic process aimed at protecting the lives and property of people and the vital infrastructure of the country against potential damages from natural or human-induced events. The importance of crisis management in governments is such that successful risk management can be considered one of the indicators of the development and maturity of the political-administrative system of any country. The subject of this report is the meta-synthesis of texts and documents related to crisis management (position and components). The propositions derived from the meta-synthesis indicate that the Achilles' heel of incident management in Iran is the lack of belief in crises and the absence of institutional and organizational authority in disaster management at both national and local levels, resulting in frequent disruptions in coordination among organizations and institutions involved in disaster management. In fact, crisis management has not received the attention it deserves in either the government or the Ministry of Interior and remains sidelined. Therefore, it is appropriate to strengthen the mechanisms for cooperation and coordination of oversight and support systems in the crisis management framework and to create unified management. The second chapter of the National Crisis Management Law, approved in 2019, should be reviewed, strengthened, and amended if necessary, in light of the main consideration stated in this report (addressing the weaknesses of the Crisis Management Organization in terms of its political-administrative position at national and local levels).

Abstract Chapter 24 of the Seventh Development Plan of the Islamic Republic of Iran is dedicated to the topic of judicial and legal transformation, following Clause "26" of the general policies of the Seventh Plan. According to Part "6" of Clause "26" of the general policies, it mandates the "strengthening and stabilization of the Judiciary's share of the government's general budget resources and meeting the financial and employment needs of the Judiciary." Based on Clause "H" of Article (113) of the Seventh Plan, the government is obliged in the first year of the program's implementation to increase the Judiciary's share from the country's public revenues by 30% compared to the base year 1402, in addition to the annual increase, and this increase should be considered as the base budget figure for the Judiciary in subsequent years. The main question of this report is whether the provisions of Clause "H" of Article (113) of the Seventh Plan regarding the Judiciary's budget have been properly implemented and what legal requirements govern this matter. The research method in this study is descriptive-analytical, involving the examination of relevant laws and documents. The findings of this research indicate that despite the implementation of Clause "H" of Article (113) of the Seventh Plan in the budget for the year 1403, ensuring compliance with Part "6" of Clause "26" of the general policies of the Seventh Plan is not solely achievable through Clause "H" of Article (113). Attention to legal solutions to ensure judicial independence in financial-budgetary matters in other laws, consideration of program-based budgeting requirements, including budget discipline, alongside increased transparency in the Judiciary's budget, can lead to better fulfillment of the Judiciary's legal responsibilities.

Abstract This report examines the types and methods of policy effectiveness evaluation to provide the necessary technical groundwork for tracking and assessing the effectiveness of targeted policy areas. The importance of this discussion is underscored by the ongoing implementation of various support programs and the annual allocation of budgets to them, alongside the persistence of severe poverty levels in different regions, which remains a serious challenge for some countries. For this reason, for several decades, the effectiveness of support programs has become one of the main concerns of poverty researchers, and many countries implement support programs only if they are effective in reducing poverty. Generally, evaluation is divided into three categories: process evaluation, effectiveness evaluation, and value-for-money evaluation. All three types of evaluation have applications and benefits; however, effectiveness evaluation has received more attention in recent decades and has been the subject of numerous studies in economics and other fields. The main methods of effectiveness evaluation include theory-driven effectiveness evaluation (realistic evaluation, qualitative comparative analysis, participatory analysis, and process tracking), experimental effectiveness evaluation (randomized controlled trial methods), and quasi-experimental effectiveness evaluation (event timing, interrupted time series, and difference-in-differences), which are the most commonly used methods.

Abstract This paper is a report from the series "Revisiting the Role of Governance in the Development of Small Businesses," which aims to analyze the status of institutions with similar goals and functions in Iran after a comparative study of institutions developing small and medium-sized enterprises in leading countries. A brief overview of the institutions considered to be developers of small and medium-sized enterprises in Iran reveals a multitude of institutions, their dispersion, and institutional chaos. Such a situation fosters rent-seeking and aimless support under the guise of supporting production and employment in the country. Therefore, by reviewing the structure, legal foundations, obligations, and powers of the most important institutions, this report seeks to provide a comprehensive picture of the current situation and offer suggestions for an optimal institutional reorganization. Based on comparative studies, the institution developing small businesses in leading countries is a centralized government policymaking body with regional and local executive arms that collaborates with the private sector to deliver certain services. In Iran, numerous institutions with different operational models and in various governmental, private, and quasi-governmental structures provide services for small businesses, and there is no single overarching policymaking institution with a coordinating role for the executive bodies.

Abstract Every year, many bills and proposals are placed on the agenda of the Islamic Consultative Assembly for approval. Given that legislation impacts the quality of governance, it requires precise expert backing to achieve maximum efficiency and effectiveness in the legal system. Conducting expert activities before the notification and including enforcement guarantees for the non-notification of legislative drafts raises the question of whether, in the legal system of the Islamic Republic of Iran, it is possible to condition elements for the notification of legislative drafts. If the answer is affirmative, what is the mechanism for determining the eligibility of proposals in the Islamic Consultative Assembly? This research, based on analytical and descriptive methods, addresses this question by presenting the views of both proponents and opponents. It argues that although, according to the Guardian Council's interpretation of Article 74, the current practice of notifying legislative drafts is not obligatory, there is a legal possibility to establish elements for determining the notification of legislative drafts in the Islamic Consultative Assembly within the framework of the Constitution. However, this has practical and political considerations to ensure the rights of representation, which can be mitigated by formally verifying the conditioned elements.

Abstract The approaches taken in the area of taxation, in addition to providing the financial resources needed for the government's obligations, can also be used as a tool for policymaking. Effective, targeted, conditional, and temporary support for the production sector to facilitate growth and investment in priority areas has always been among the goals of policymakers. Granting tax exemptions in the corporate income sector is usually pursued with this aim. Given the significant amount of lost revenue for the government due to tax exemptions, it is essential to provide an accurate picture of the impact of these exemptions to create a basis for targeting and increasing their efficiency. It is worth noting that although the statutory corporate tax rate in Iran is in the middle range compared to countries worldwide and is close to the average of OECD member countries, the actual tax revenue generated from this tax base is significantly lower than that of other countries. The ratio of corporate tax to gross domestic product (GDP) in Iran ranks 106th among 118 countries examined. Additionally, this ratio in Iran is half the average of OECD member countries. The results of this research, based on an examination of all companies that have submitted tax returns to the tax organization (over 300,000 tax returns annually, reviewed anonymously), indicate that the average effective legal tax rate for companies in Iran is much lower than the statutory rate (25%), being approximately 4.7% in the year 1400. The primary reason for this discrepancy is attributed to the rules of the tax system, such as exemptions and deductions. The distribution of effective tax rates among companies is highly heterogeneous. It is also observed that as one moves towards larger companies, the benefit from tax exemptions increases. In the 100th percentile of companies (the most profitable companies), 57% of all companies have an effective tax rate of 0 to 10%, while this ratio is 16% in the 1st to 90th percentile. Furthermore, the lost revenue for the government due to exemptions and tax deductions in the 100th percentile of companies is equivalent to twice the total definitive tax of these companies, whereas this ratio for the 1st to 90th percentile is about 22%. Providing an accurate picture of corporate income tax will help ensure that necessary legal reforms achieve the objectives outlined in the general policies of the Seventh Development Plan, which aim to transform tax into the main source of funding for the government's current budget and strengthen the role of tax guidance and regulation in the economy, with an emphasis on promoting production and tax justice in an efficient and targeted manner. This topic will be pursued in a series of reports planned in this area.

Abstract In pursuit of economic advancement and improvement of its economic indicators, China has utilized various policies and tools (such as free or special economic zones). This country has established different types of economic zones tailored to its needs, which vary in approaches, infrastructure, regulations, and scope. For example, the experimental free zone, special economic zone, open city (coastal, border, etc.), economic and technological development zone, high-tech industry development zone, border cooperation zone, restricted logistics park zone, export processing zone, and industrial park are among the most significant types of economic zones in China. China has been able to enhance economic indicators such as production, exports, and investment attraction by defining national and developmental missions for special economic zones and meeting their requirements. The most important features of China's economic zones include: utilizing the experimental environment of the zones for economic reforms and generalizing some reforms to the entire country; defining a national function for the zones; leveraging the capacities of other national agencies in areas such as infrastructure provision, supervision, and execution; dynamic regulation and consideration of national interests in regulation; diversity of zones with specialized approaches and granting long-term incentives from the time the zone begins operations. In our country, challenges such as conflicting views on free zones, lack of defined national missions, inadequate infrastructure, and overlapping executive agencies have hindered the role of these zones in the country's development and progress, leading to a deviation from their original objectives.

Abstract The "Draft Amendment to Article (59) of the Internal Regulations of the Islamic Consultative Assembly," registered as number 283, has been announced for consideration in the twelfth term. According to Article (59) of the Internal Regulations, in order to conduct more expert activities and to increase the accuracy and speed of addressing issues, the specialized committees of the Assembly are required to form subcommittees. In the current mechanism, committee members are selected from representatives of the committee, and the decisions of the subcommittee become valid after approval by the committee. However, the following amendments are proposed in this draft: allowing representatives to join subcommittees of other committees, providing staff for the executive affairs of populous committees (over 30 members), and establishing attendance and absence regulations for committee members. Given the purpose of forming the committee, this amendment may lead to inefficiency and complicate the legislative process, appearing to contradict Article 15 and Clause 3 of Article 10. Therefore, it is proposed that the generalities of the current draft be rejected in accordance with the Internal Regulations of the Assembly.

Abstract The purpose of this report is to provide an expert opinion on the draft bill "Management of Conflicts of Interest in the Performance of Legal Duties and Provision of Public Services." This report adopts an analytical approach and utilizes the results of specialized meetings to examine and analyze each clause of the proposed materials in four main sections: 1. Structure and organization of conflict of interest management, 2. Provisions and requirements for conflict of interest management, 3. Scope and definitions, and 4. Requirements for conflict of interest management. According to Article (142) of the Internal Regulations of the Assembly, the Research Center of the Assembly has provided its integrated and synthesized opinion on the bill and draft. The most important policy recommendations include: establishing a high supervisory board for addressing administrative violations as the responsible body at the national level, utilizing existing capacities such as the Inspection Office and the Administrative Violations Board at the agency level, adding post-employment provisions, nepotism, and transactions to the requirements for conflict of interest management, and linking this law to the Transparency Law of the three branches of government to create the necessary synergy for successful implementation.

Abstract Air pollution, as one of the most significant environmental challenges of the present era, has detrimental effects on health, the economy, and the environment. This research aims to comprehensively examine the health, economic, social, and environmental consequences of air pollution. According to an assessment by the Ministry of Health in 2023 (1402 in the Iranian calendar) for 57 cities with a total population of approximately 48 million, the number of premature deaths attributed to air pollution is estimated at 30,692, with related damages predicted to be 12 billion dollars. In some other studies, considering the costs of diseases, this figure has been estimated to reach 23 billion dollars (5% of GDP). Furthermore, air pollution directly impacts economic productivity, quality of life, and the environment. Reduced labor productivity, the shutdown of economic, commercial, educational, and service activities, damage to infrastructure, and decreased tourism are just a part of the economic costs arising from air pollution. On the other hand, air pollution harms people's quality of life, exacerbates social inequalities, and creates changes in migration patterns and public attitudes. Additionally, air pollution damages ecosystems, reduces biodiversity, and causes disruptions in wildlife. Finally, to enhance public awareness, policymakers, and implementers of the country regarding the multiple costs of air pollution on various sectors, suggestions such as expanding the population scope and considering diseases in quantitative studies of air pollution damages, documenting and quantifying the economic, social, and environmental consequences of air pollution, and paying attention to the multiple and hidden costs of air pollution in the approval and allocation of relevant budgets are proposed.

Abstract The real and financial sectors are two branches of the economy that interact with each other through specific mechanisms. The importance of these interactions gained more attention from economists and policymakers after the financial crisis of 2008, which saw the crisis spread from the financial sector to the real sector, and the COVID-19 pandemic in 2020, which saw the crisis spread from the real sector to the financial sector. This report examines the relationship between the real and financial sectors of the Iranian economy from the perspective of the Social Accounting Matrix, given the significance of the influence and interdependence of these two sectors. The Social Accounting Matrix has a systematic structure that allows for simultaneous analysis of the real and financial sectors within the framework of "production," "factors of production," "domestic institutions," "physical capital accumulation (investment) and changes in inventory," "financial," and "the outside world." The findings of the report indicate that domestic institutions, including "households," "oil and gas," "non-financial companies," "financial companies," and "government," allocate 31%, 1%, 63%, 2%, and 13% of their savings, respectively, to purchase non-financial assets (physical investment) and invest 48%, 97%, 23%, 96%, and 31% of it in the financial sector (non-physical investment). Based on the results obtained, it is clear that non-physical investment (in the financial sector) is greater than physical investment (in the real economic sectors). This ratio can have various effects and consequences, including directing investment resources toward productive and non-productive sectors, which are addressed in this report.

Abstract The separation of the Ministry of Roads and Urban Development in Iran is a fundamental issue that will have a profound impact on the management system, policymaking, and infrastructure and superstructure development of the country. The inclusion of this plan in the agendas of the 11th (recorded as 549) and 12th (recorded as 250) parliaments is a clear manifestation of this issue. This topic has recently been among the focal points of attention for experts, researchers, and members of the Islamic Consultative Assembly, which is due to the institutional complexities on one hand and the necessity of redefining the executive structures of urban and regional management on the other. In this context, a comparative study of the management and policymaking systems for housing and urban development in various countries serves as an analytical and decision-making tool that not only helps clarify the advantages and disadvantages of the current model in Iran but also provides ideas for presenting an efficient model in redefining the structure and organization of this ministry. This report, which is the second volume of the "Overview of Executive Management in the Housing and Urban Development Sector," aims to enhance decision-making tools in this area through a broad research approach. In this regard, a comparative study of related institutional structures facilitates the identification of main missions and the determination of functional areas of relevant institutions based on a comparative analysis. This research introduces 11 missions that have been highlighted as the main service areas of the proposed "Ministry of Housing and Urban Development" in major global experiences, so that they can be appropriately considered by policymakers. It is noteworthy that updating the structure and missions of the future institution based on technological developments and changes in procedures and structures is an unavoidable necessity for the redesign of future ministries.

Abstract The Islamic Consultative Assembly, as one of the three branches of government, plays a crucial role in legislation and oversight of the implementation of laws, significantly contributing to the formation of an optimal governance model. In this context, enhancing the quality of legislation is of utmost importance, and the role of research in supporting legislation is increasingly gaining attention. Given that universities possess high human and scientific capacities, strengthening the relationship between universities and the Islamic Consultative Assembly presents an opportunity for the higher education sector to contribute more effectively to the legislative process with a stronger research backing. Accordingly, this research aims to examine the current status of the relationship between universities and the Islamic Consultative Assembly, the capacities of each for establishing effective communication, and the obstacles hindering this relationship. The research questions include: "What obstacles exist to efficient interaction between the Islamic Consultative Assembly and universities in enhancing the role of universities in the legislative process?" "What solutions are available to overcome the barriers to cooperation between the Islamic Consultative Assembly and universities?" and "What capacities exist within the Islamic Consultative Assembly and universities for interaction and collaboration to enhance the role of universities in the legislative process?" The goal of this research is to identify solutions for improving interaction and collaboration between universities and the Islamic Consultative Assembly to help address legislative issues with the participation of universities. The results of this research indicate that by employing modern legislative methods, including evidence-based legislation, the potential for utilizing the scientific and human capital of universities in the legislative process is enhanced.

Abstract This research aims to evaluate urban vulnerability to natural hazards by analyzing the factors that either reduce or exacerbate vulnerability across various dimensions and scoring based on the status of the criteria within each dimension, as well as providing solutions to reduce vulnerability. Today, with the expansion of urbanization and population concentration in urban areas, the likelihood of extensive damage from natural hazards such as earthquakes, floods, fires, subsidence, etc., has increased. This situation is particularly critical in developing countries like Iran, which is geographically exposed to a wide range of threats. Various factors, including urban planning components, regional characteristics, infrastructure status, accessibility, and social and economic conditions, directly influence the level of vulnerability of cities. According to the results of this research, the physical, environmental, infrastructural, and accessibility dimensions are of greater importance due to their direct impact on the severity and extent of damage caused by hazards. Each dimension of vulnerability encompasses sub-criteria that must be examined and scored for a more accurate assessment of vulnerability. Thus, a comprehensive vulnerability assessment can be achieved using analytical methods and weighting conducted by the researcher. This approach allows for a more precise identification of urban weaknesses and provides planners and urban managers with practical tools for designing and implementing risk reduction strategies and enhancing urban resilience. Increasing urban resilience depends on accurately identifying various dimensions of vulnerability, formulating operational policies, and adopting preventive measures. To this end, a set of proposed solutions has been presented to reduce vulnerability with the aim of improving crisis management and minimizing potential damages.

Abstract The evaluation of laws and policies is an important topic that has recently gained attention from representatives and parliaments around the world. However, according to conducted research, the tools and mechanisms for effectively implementing these evaluations have not yet been adequately operationalized. Therefore, this report examines the published literature in this field to familiarize ourselves with the main reasons for the lack of attention from parliaments in implementing and applying evaluations. Overall, the findings are categorized into 22 groups, with the most significant being: the absence of a specialized evaluation institution, lack of access to evidence, reliable statistics and information, complexity and intertwining of the evaluation space, evaluation criteria and indicators, lack of mechanisms to separate the effects and consequences of laws, the political context of the evaluation space, the interest in achievement and claims of success among politicians, lack of identification of the target community and stakeholders of laws, absence of information channels and communication networks, activities of stakeholder groups, credibility of evaluators, and the quality of evaluations. At the end of the report, recommendations are provided to mitigate and alleviate these factors.

Abstract Given the importance of maritime safety and the role of standards for navigation aids in improving and continuously harmonizing these aids for the safe, cost-effective, and efficient movement of vessels in line with the interests of the maritime community and environmental protection, as well as the technical and advisory assistance of the International Maritime Navigation Aids Organization to member countries in this regard, the bill for the ratification of the treaty (convention) of the International Maritime Navigation Aids Organization has been sent to the Islamic Consultative Assembly for legal formalities after being approved in the meeting on February 18, 2024 (1402/11/29 in the Iranian calendar). The mentioned agreement includes a preamble, twenty-two articles, and an annex. According to Article 16 of the agreement, no limitation on the obligations regarding this treaty (convention) will be considered. Therefore, the status of Note 2 under the single article concerning the observance of Articles 77, 125, and 139 of the Constitution of the Islamic Republic of Iran remains ambiguous. Thus, the ratification of the mentioned agreement requires clarification regarding Article 16 and necessary amendments.

Abstract The evaluation of laws is not a new concept, and the general public has long engaged in evaluating, reviewing, or judging the laws of their society as part of their daily routine. In fact, it is not necessary for an individual to be a specialist, scholar, political representative, or lawyer to understand that laws in society do not always behave or are implemented as intended by the legislator. Nevertheless, parliaments still face various challenges regarding the evaluation of their laws for multiple reasons and are in search of effective and optimal ways to address these challenges. Therefore, this report provides a brief overview of existing research in this area to better understand the current status of law evaluation in various parliaments around the world. For this reason, a scoping review method has been employed to create a comprehensive picture in this field. The findings are categorized into five groups: feasibility, functions and objectives, approaches, institutions, and implementation of evaluations. Finally, after identifying the challenges and dysfunctions in the evaluation domain, recommendations are made for enhancing and improving this function within the Iranian Parliament.

Abstract Eliminating deprivation from the face of the country's regions and planning to address it has been a priority emphasized in the country's development programs, requiring a documented national plan for its resolution. This study is part of a series of reports prepared on deprivation alleviation in development programs and aims to answer the following questions: Are national development programs as national as expected, covering various groups that make up the Iranian nation, including the deprived classes and regions, and do they address their concerns for organization and deprivation alleviation? What strengths and weaknesses do these programs have in the area of deprivation alleviation? This research has been conducted using library or documentary methods and through thematic content analysis. In the first and second development programs, the issue of deprivation alleviation and the development of deprived areas were concerns, while from the third development program onward, the government has reduced its social responsibility. From the seventh program onward, the issue of deprivation alleviation has regained fundamental attention compared to the third to sixth programs. The main concern of these programs in deprivation alleviation has also been focused on addressing service and welfare needs.

Abstract The structures and processes of legislation in the parliament are among the effective factors in the quality of laws passed in any legal system. The committees of the Islamic Consultative Assembly are essential elements of this cycle, necessitating the redesign and restructuring of their structure, functions, and content to enhance efficiency and address deficiencies. In this research, various models of committee classification in the parliament have been examined using library resources and a descriptive-analytical method. These include models such as "government duties," "parliament duties," "combination of government and parliament duties," "general topics," "specific topics," and "balanced division." Among these, the model of dividing the titles and responsibilities of the Islamic Consultative Assembly committees into specific topics is proposed to solve the country's issues, with an approach to increasing the number of committees and reducing the members of each committee to enhance specialization and facilitate legislative processes in each committee, thereby expediting the handling of parliamentary matters.

Abstract The "Proposal to Add a Note to Article (122) of the Internal Regulations of the Islamic Consultative Assembly," registered as number 281, aims to electronicize the voting process for individuals in the open session, thereby reducing challenges related to paper voting and increasing accuracy and speed in the voting process. In this proposal, sections (1), (3), and (4) of Article (122) of the internal regulations allow the presiding board to use the electronic ballot boxes utilized in the last elections held by the Ministry of Interior, and this ministry is also obliged to cooperate with the presiding board. Given the advantages of electronic voting, the approval of the general principles of the current proposal is recommended. However, minor amendments are necessary to adhere to legislative principles. Article (122) mentions cases where secret voting "by paper" is mandatory, and the proposed bill exempts three out of four cases, which constitutes a type of majority allocation. Therefore, it is suggested to amend the wording of Note 2 of Article (122) of the internal regulations.

Abstract Ordinary waste management in Iran, despite numerous challenges, is an area filled with potential opportunities for transformation and advancement. This policy report focuses on identifying and analyzing "opportunity windows" in ordinary waste management using the SOAR method, aiming to provide practical and evidence-based solutions to leverage these opportunities. The report examines the current strengths of waste management, elucidates overlooked opportunities in this field, and identifies upcoming goals and achievements. The strengths of ordinary waste management in the country can be categorized into four general dimensions: legal and regulatory, technical and executive, organizational structure, and cultural and social. The opportunities for ordinary waste management in the country have also been classified into three main dimensions: legal and regulatory, financial and economic, and cultural and educational, based on previous studies and discussions with experts. Considering national and international studies, as well as existing overarching documents and future foresight, a 20-year vision for waste management has been outlined, and based on that, specific goals have been established. Additionally, based on the study of international and national documents in the field of waste management and previous national and international indicators and goals, future quantitative achievements have also been presented. At the end of the report, based on the aforementioned method, strategies are proposed to achieve the relevant goals and outcomes by leveraging existing strengths and opportunities.

Abstract To finance the construction of the Tehran-Qom-Isfahan high-speed rail (HSR) project, one of the mega construction projects in the country, a loan agreement was signed with the Chinese company CREC in 2018 (1397 in the Iranian calendar). The lack of a roadmap for the development of the HSR network in the country, the absence of a capable organization commensurate with the scale and necessary authority of this mega project, multiple political pressures from local officials, frequent changes in key project indicators such as the design speed (from 300 km/h to 250 km/h) and the geometric design of the route, a reduction in the fleet from 22 trainsets to 2 trainsets, an increase in the contract amount from 44 billion yuan in the 2010 agreement with the Chinese side to 57.8 billion yuan in the 2018 contract, a significant discrepancy between the estimated future passenger volume and the actual demand, the high cost of transporting each passenger compared to the competitive ticket price for attracting passengers, and the necessity for the government to subsidize the remaining costs, along with the very high implementation costs of the project despite lacking priority over other construction projects and incurring substantial penalties for delays and other daily costs, are the main challenges facing this project. While the overall physical progress of the project has reached about 7%, it is suggested that cooperation with the Chinese side continue in its current form, up to the limit of authorized credits in the country, and within this framework, the phasing of the project's executive goals should change; specifically, the operation of the Qom-Isfahan line should be pursued as a conventional railway (not HSR), followed by the electrification of the Tehran-Qom-Isfahan line (with priority given to Tehran-Qom). The details of the history and issues of this project and various scenarios are thoroughly examined in this report.

Abstract Having an up-to-date and reliable picture of the developments in the country's gross domestic product (GDP) can effectively improve policymaking and enable more precise monitoring of the macroeconomy. Given the delays of statistical authorities in this area and the repeated requests from members of the Islamic Consultative Assembly to address this shortcoming and provide a more timely picture of economic growth, the Research Center of the Assembly has made efforts to establish a computational infrastructure to estimate and present the country's economic growth on a monthly basis as quickly as possible. According to the latest statistics from the Central Bank, in the fall of 2024 (1403 in the Iranian calendar), the country's GDP grew by 3.6% and 3.9% with and without oil, respectively, compared to the same season of the previous year. According to the Research Center's calculations, the economic growth for March 2025 compared to the same month of the previous year is estimated at 3.6%, while the growth without oil is estimated at 4.2%. The results of the Center's estimates indicate that in March 2025, compared to the same month of the previous year, the value added in the "Agriculture" sector grew by 4.6%, the "Crude Oil and Natural Gas" sector experienced a negative growth of 3.8%, the "Industries and Mines" sector grew by 3.1%, and the "Services" sector grew by 1.5%. Additionally, based on the Center's estimates from January to March, the economic growth for the winter of 2024 compared to the same season of the previous year is estimated at 1.8% and 1.9% without oil. Similarly, considering the nine-month growth reported by the Central Bank and the results from the winter growth estimates, the economic growth for the year 2024 compared to 2023 is estimated at 2.8% and 2.7% without oil. This figure is approximately 2 percentage points lower than the growth achieved from 2019 to 2022 (an average of 4.7%). The downward trend in growth is a concern that the Center has previously warned about in its reports.

Abstract Self-sufficiency is a topic that has gained attention in defense studies for various strategic reasons, and efforts are being made to achieve it at a relative level. The Islamic Republic of Iran, as an independent national unit, has positioned the issue of defensive self-sufficiency within its national security strategy, considering specific considerations and necessities. This report aims to assist in deepening and expanding ongoing efforts regarding self-sufficiency and intends to explain and examine the issue of defensive self-sufficiency in Iran using the SOAR capacity analysis approach in strategic studies. To this end, strengths, opportunities, expectations, and significant outcomes in the field of defensive self-sufficiency have been identified through documentation and expert reviews. After summarizing the aforementioned elements and utilizing a holistic perspective, the report concludes with a discussion of the most important proposed solutions for leveraging existing capacities in the country for defensive self-sufficiency based on the findings of the report.

Abstract The Islamic Consultative Assembly holds a special position compared to other branches of government and possesses extensive capacities in the field of oversight within the framework of the governance system of the Islamic Republic of Iran. The necessity of utilizing effective and efficient oversight mechanisms and tools within the principles of the Constitution and the internal regulations of the Islamic Consultative Assembly, along with organized guarantees and solutions for their realization and implementation, is essential. This report addresses the status analysis and institutional legislative mapping of the oversight capacities of the Islamic Consultative Assembly, focusing on the legal capacities concerning the oversight actors, including "Members of Parliament," "Specialized Commissions," "Commission on Program and Budget," "Commission on Article 90 of the Constitution," "Commission on Internal Regulations of the Islamic Consultative Assembly," "Court of Audit," "Parliamentary Oversight Office," "Research Center of the Parliament," and "Presiding Board of the Parliament." It also examines various legal mechanisms provided for enhancing the effectiveness of the oversight objectives of the Islamic Consultative Assembly and offers recommendations.

Abstract This agreement between Iran and Indonesia is designed to strengthen customs cooperation and facilitate trade between the two countries. In this agreement, the parties commit to exchanging information, preventing customs violations, and ensuring the security of the international trade supply chain. Its provisions include definitions, scope, information exchange, special assistance, and the implementation of requests. Additionally, issues related to confidentiality of information, exemptions, costs, and dispute resolution are also addressed. The agreement will come into effect after being signed and going through legal processes in both countries and is valid for five years. With its implementation, it is expected that customs cooperation will be strengthened and trade barriers will be reduced. However, some ambiguities, such as the method of information exchange and the protection of personal data, require further examination. Overall, this agreement is an important step towards improving trade relations and administrative cooperation between Iran and Indonesia. To enhance effectiveness, it seems essential to resolve ambiguities and establish appropriate executive mechanisms.

Abstract According to Part (3) of Clause (b) of Article (106) of the Seventh Development Plan, the government is authorized to enact special extraordinary deductions for the employees of executive agencies. However, according to Clause (p) of Article (1) of the mentioned law, the definition of executive agencies in this law does not include most executive agencies outside the executive branch, such as non-governmental public institutions. Therefore, the report of the Social Commission regarding the current proposal seeks to extend the provisions of this part to municipalities. Given that, from the perspective of the legislator's objectives in establishing this special extraordinary provision (equity in payments, retention and enhancement of productivity, motivation, and quality of human capital, and strengthening governance), there is no difference between the included and excluded executive agencies in this part, it is proposed to avoid sectoral thinking in this regard and to prevent the formation of a domino effect of demands. Therefore, it is suggested that the scope of Part (3) of Clause (b) of Article (106) of the Seventh Development Plan be extended to include the executive agencies subject to Article (5) of the Civil Service Management Law. Additionally, the text of the provision needs to be refined and completed from various perspectives, such as determining the criteria and ceiling for this special extraordinary provision, its impact on other payment items, and the reporting mechanisms for its implementation. Suggestions to address these deficiencies are provided in the present report. Consequently, it is recommended that the current proposal be referred back to the Social Commission to rectify the aforementioned issues and refine and complete the provision.

Abstract Public participation in the legislative process means creating an environment for community members to interact with the governance system in a structured manner. This participation, which is realized through various tools such as public hearing sessions, leads to increased social vitality, social capital, and social cohesion. The primary responsibility of the Parliament regarding this public participation is to regulate and support participatory activities. However, it should be noted that any policy or strategy can also carry unintended consequences. Therefore, this report examines and identifies the potential unintended consequences of holding public hearing sessions as one of the means of achieving public participation in the legislative process. For this purpose, the unintended consequences of public hearing sessions are categorized under four areas: legal gaps, infrastructural deficiencies, social and cultural issues, and political challenges. Finally, recommendations are provided to avoid unintended consequences in this area and to enhance public participation in the legislative processes of the Islamic Consultative Assembly.

Abstract In today's societies, population growth, economic development, and climate change have led to increased energy consumption and environmental pollution. Policymakers are compelled to control consumer behavior to reduce energy consumption and achieve sustainable development goals, alongside developing production and increasing efficiency. In recent years, there has been significant attention to the use of behavioral policymaking in the energy sector, with numerous projects implemented worldwide that utilize behavioral insights to change energy consumption behavior. This report reviews evidence related to changes in energy consumption behavior and provides a basis for applying behavioral insights. Several cases examined in this report are examples of behavioral projects implemented in various countries that have utilized a wide range of behavioral interventions. The existence of these cases serves as evidence that behavioral insights provide powerful policy tools to influence behavior in energy optimization. Among the actionable suggestions for utilizing the potential of behavioral sciences in Iran's energy sector are the application of behavioral appendices in energy legislation, conducting behavioral interventions and analyzing their results in behavioral laboratories, comprehensive educational programs, and awareness campaigns aimed at changing energy consumption behavior, among others.

Abstract The aim of this report is to examine and analyze the structural considerations for managing conflicts of interest in executive agencies to provide recommendations for improving the draft and bill on "Managing Conflicts of Interest in Legal Duties and Public Service Provision." A review of the history of institutional development in the fight against corruption over the past two decades in the country indicates that the outcomes of the actions taken are far from the expected goals. Accordingly, this report adopts an analytical approach, utilizing experiences from other countries and results from specialized meetings, to examine the strengths and weaknesses of the organizational structure proposed for managing conflicts of interest in the bill and draft. This report seeks to eliminate overlapping responsibilities of the units responsible for preventing and combating corruption, specifically in the area of managing conflicts of interest, and to achieve an efficient organizational structure. The results indicate that institutional development, the establishment of committees, working groups, headquarters, and councils at the national and agency levels not only conflicts with some laws but also lacks the desired efficiency for managing conflicts of interest. Despite the weaknesses of the current organizational structure at the agency level, it can be concluded that the optimal path for successfully implementing conflict of interest management is to utilize the existing structure and address the deficiencies in the mechanisms proposed in the draft and bill.

Abstract According to Part (3) of Clause (b) of Article (106) of the Seventh Development Plan, the government is authorized to enact special extraordinary deductions for the employees of executive agencies. However, according to Clause (p) of Article (1) of the mentioned law, the definition of executive agencies in this law does not include most executive agencies outside the executive branch, such as non-governmental public institutions. Therefore, the current proposal seeks to extend the provisions of this part to non-governmental public institutions, including municipalities. Given that, from the perspective of the legislator's objectives in establishing this special extraordinary provision (equity in payments, retention and enhancement of productivity, motivation, and quality of human capital, and strengthening governance), there is no difference between the included and excluded executive agencies in this part. Therefore, the general principles of the current proposal to expand the scope of Part (3) of Clause (b) of Article (106) of the Seventh Development Plan, conditional on the implementation of the proposed amendments, are approved. However, the text of the provision needs to be refined and completed from various perspectives, such as determining the criteria and ceiling for this special extraordinary provision, its impact on other payment items, and the reporting mechanisms for its implementation. Consequently, this report provides suggestions to address these deficiencies.

Abstract The "Draft Amendment of Articles (197) and (198) of the Internal Regulations of the Islamic Consultative Assembly," registered as number 280 in the twelfth term, aims tofirstly, establish a three-day timeframe for sending the Assembly's resolutions to the Guardian Council, and secondly, limit the oversight authority over the general policies of the system to the Guardian Council. Accordingly, the opinions of the Supreme Supervisory Board on the Implementation of General Policies of the System will be considered as advisory opinions for the Guardian Council. This research employs a descriptive-analytical method using library resources and aims to clarify that, firstly, establishing a timeframe while respecting technical and administrative considerations will lead to greater organization in the legislative processes. Secondly, determining the supervising body over the Assembly's resolutions regarding their compliance or non-compliance with the general policies of the system and the manner of oversight over their proper implementation falls under the exclusive authority of the Supreme Leader. Therefore, Article (2) of the current draft appears to contradict Article 57 and Clause (2) of Article 110 of the Constitution.

Abstract The "Bill to Amend Article (87) of the Civil Service Management Law" aims to implement Clauses "1," "9," "12," and "17" of the general policies of the administrative system, with the goal of institutionalizing an organizational culture based on Islamic values and human dignity, valuing human and social capital, strengthening families, and creating a balance between work and life within the administrative system. It also emphasizes effectiveness and efficiency in processes and administrative methods to expedite and facilitate the provision of services and to offer superior, modern, and quality services to enhance public satisfaction and trust. This bill was submitted to the Parliament and was approved on June 16, 2024 (1403/03/26). The initial approval faced objections from the Guardian Council and the Supreme Supervisory Board on the Implementation of General Policies of the System. After the Parliament amended the bill, it was sent back to the Guardian Council, which, despite the resolution of its previous objections, maintained its concerns. To address the Supreme Supervisory Board's objections, the Social Commission made amendments to the Parliament's resolution on April 17, 2025 (1404/02/28), which will be discussed along with the objections raised by the Supreme Supervisory Board.

Abstract Regarding the subject of company registration, very brief and scattered laws have been enacted since 1931, which, due to their age and lack of comprehensiveness, require updating, amending, and completing. This need has reached a point where, given technological advancements, the processes related to company registration cannot be conducted using the traditional methods outlined in past laws, and in practice, company registrations are now carried out electronically using new technologies. However, this must be reflected in the law, considering the regulations and details, so that established procedures operate in a unified and regulated manner. In this regard, various features such as speed, accuracy, and attention to the aggregation of relevant information in the field of company registration and its changes are significant. The Trade Bill, which was approved by the Parliament on April 17, 2024 (1403/01/28), attempted to address provisions in this regard; however, some provisions remain that need resolution. Therefore, the aim of this report is to present a draft for legislative processes as the Law on Registration of Companies and Legal Entities to address the related legal gaps.

Abstract Illegal excavation is considered one of the serious challenges in protecting Iran's cultural heritage. This phenomenon, driven by high demand in illegal domestic and foreign markets, damages historical sites and diminishes scientific research capacities, harming the historical identity of the country. Estimates suggest that over 60% of the damage inflicted on Iran's archaeological sites is related to illegal excavations. In the legislative domain, Iran has implemented measures such as establishing penalties, including imprisonment and financial fines. However, challenges such as financial constraints, a shortage of human resources, and insufficient oversight have hindered the effective implementation of these laws. In this context, increasing public awareness and strengthening oversight tools can play a key role in controlling this phenomenon. A comparative examination of international approaches shows that countries like China and the United States have successfully managed this challenge by utilizing advanced technologies and implementing comprehensive policies. China employs smart systems to monitor historical sites and has created deterrence by holding public trials for offenders. In Europe, Italy and France have achieved significant results through coordination among institutions and public education. The results of these studies indicate that a combination of precise laws, advanced oversight, and community engagement are effective tools for combating illegal excavation. Leveraging these global experiences could provide a suitable path for Iran in protecting its cultural heritage.

Abstract   Although the discourse on accessibility in tourism has somewhat expanded in Islamic Iran, domestic tourism still does not meet desirable accessibility standards. Accessibility is a multifaceted concept defined and determined based on the conditions of the destination community, complementary policies, and similar factors. Examining successful and unsuccessful accessibility policies in other countries can assist domestic policymakers in adopting credible and successful strategies. Accordingly, this study investigates policies related to accessibility in domestic tourism in several countries, including Malaysia, Turkey, and Singapore, which share cultural affinities with Islamic Iran or have successfully achieved travel accessibility. The findings indicate that the studied countries utilize a combination of strategies to achieve travel accessibility, including equal opportunity provision, infrastructure improvement, demand stimulation, and participatory investment. Specifically, the studied countries have focused on adapting infrastructure, providing financial support to underprivileged groups, and fostering discourse under the equal opportunity strategy. Community participation is also among the policies used under the participatory investment strategy. Additionally, to enhance travel accessibility under the demand stimulation strategy, the management of national holidays, offering discount packages, and diversifying attractions have been emphasized. Improving transportation and accommodation infrastructure is also discussed under the infrastructure adaptation strategy. Based on the evaluated policies, it can be claimed that adopting a comprehensive approach to accessibility strategies can assist the country in achieving the goal of domestic travel accessibility.

Abstract The legislative system and oversight of policy implementation in the Islamic Consultative Assembly are key components of effective governance. In this context, the Article 90 Commission plays a significant role in evaluating the performance and functioning of governance institutions and addressing public complaints. However, the effectiveness of this commission's oversight largely depends on its interaction and collaboration with other specialized commissions of the Parliament. These interactions can lead to the identification of the strengths and weaknesses of policies and laws, improve governance processes, and reform legal structures. This report aims to provide a conceptual model of these interactions to analyze the role of the Article 90 Commission and other commissions in the policy evaluation process, particularly emphasizing the importance of inter-commission cooperation in enhancing efficiency in oversight and legal reform. In this model, the Article 90 Commission is redefined based on evaluations that are independent of specific objectives. Specialized commissions are separately linked to the Article 90 Commission in an interactive model based on process evaluation and policy and law objectives. The Research Center of the Parliament also plays a supportive role in strengthening the oversight function of the Article 90 Commission in collaboration with other specialized commissions.

Abstract This report examines the status of Iran's foreign trade, focusing on export indicators. Based on these indicators, the performance of the trade sector was evaluated in three main dimensions: first, the composition, orientation, and growth of exports and imports; second, indicators of diversity, concentration, and penetration; and third, indicators of export sustainability. The results indicate that the degree of openness in Iran's economy has shown a downward trend after rising in the first half of the 2000s, and in the 2010s, due to economic fluctuations, there has been no clear trend. Additionally, due to sanctions, the diversity of Iran's export partners has significantly decreased over time, and although the number of exported goods has increased, it has been less than the global trend, leading to a decline in Iran's ranking in terms of the number of exported goods. The examination of market penetration indicators also shows a decrease in Iran's penetration in the export markets of four traditional strategic products: dates, carpets, saffron, and pistachios. Finally, the analysis of Iran's export sustainability indicates that a large portion of Iran's exported goods do not have high sustainability. This means that, depending on the case, they were justifiable for export with the increase in exchange rates and were subsequently removed from the list of exported items. In summary, it can be said that fewer countries are trading with Iran, and Iran's exported goods have either lost their markets or failed to penetrate new markets.

Abstract Since about six decades ago, with the approval of the Nationalization of Forests Law in 1962, various administrative, quasi-judicial, and judicial authorities have been established to resolve disputes and conflicts of ownership between national, state, and exempt lands. The latest authority established is a commission known as the "Commission for Resolving Conflicts," which has been created in provinces since 2015 based on the executive regulations of Note 3 of Article 9 of the Law on Increasing Productivity in Agriculture and Natural Resources. Given that nearly ten years have passed since the formation of this commission, there are serious criticisms regarding its performance, despite some advantages. Therefore, in this report, while reviewing the legislative process of resolving conflicts from 1962 to the present, the challenges of decision-making processes in the mentioned commission are discussed. Based on the identified challenges, solutions are proposed for reforming the composition of the Commission for Resolving Conflicts and the decision-making process, clarifying the review process, and determining the competent authority to address the objections of interested parties and other relevant authorities. One of the most important issues to consider is the necessity of non-interference by the Commission for Resolving Conflicts in decision-making regarding the boundaries of ownership of exempt lands on one hand and the postponement of the amendment and issuance of ownership documents for agricultural lands subject to conflicts until after the resolution of conflicts on the other hand.

Abstract The separation of local and regional affairs from national affairs is a topic without which the complete implementation of decentralization is not possible. This report focuses on the separation of regional affairs from national affairs in Indonesia, as stipulated in "Law 2014/23 of the Republic of Indonesia on Regional Government." This law explicitly separates national affairs from regional ones by categorizing government affairs into "absolute," "shared," and "general." Absolute government affairs are those entirely under the control of the central government. Shared government affairs are those divided between the central government and provincial and city/regency governments, while general government affairs are those under the authority of the President as the head of state. Six areas—foreign policy, defense, security, justice, national financial and monetary affairs, and religion—are entirely under the control of the central government. Regarding shared government affairs, the legislator has established "principles" and "criteria" for determining government affairs under the authority of the central government, provincial regional governments, and city/regency regional governments. Based on these principles and criteria, a table has been created to divide shared government affairs into 32 separate areas between the central government and regional governments. Additionally, the law specifies three principles: "deconcentration," "decentralization," and "joint management" for conducting government affairs in the regions, clearly identifying the affairs that must be carried out according to each of these three principles. The outcome of Law 2014/23 regarding the separation of regional affairs from national affairs provides a clear picture of the duties and powers of the central and regional governments in Indonesia.

Abstract The insurance industry is a crucial component of the financial and economic system, performing multiple functions. Covering the risks of economic activities and mobilizing and allocating financial resources (financing) are among the important functions of this sector of the financial system. In this context, regulation and supervision are key components in the growth and development of the insurance industry. This report aims to utilize the regulatory experiences of leading countries in the insurance industry, focusing on South Korea. The insurance penetration rate in South Korea in 2023 was 11%, which is significantly higher than the global average of about 7%. This report, based on the legal documents of the insurance industry in South Korea, emphasizes understanding the objectives, duties, and powers of the regulator and supervisor in this country. An evaluation of the most important law governing the insurance industry, known as the "Insurance Business Act," reveals that multiple important dimensions of regulation and supervision are addressed in the law. Specifically, ensuring the proper management of insurance industry players and protecting the rights and interests of policyholders, insured parties, and other stakeholders are among the legislative objectives of this industry. Additionally, granting licenses for the operation of insurance companies and other active entities in the insurance industry, revoking those licenses, standardization, supervision and inspection of insurance companies, and disciplinary actions against violators are among the powers and authorities of the insurance industry regulator and supervisor.

Abstract This report addresses the subject, objectives, and legal background of mutual assistance agreements in customs matters, the trade relations between Iran and the Bolivarian Republic of Venezuela, points regarding the general provisions of the agreement, the approval process of agreements, and their effectiveness.

Abstract The bill to amend Article (25) of the Law on Combating Smuggling of Goods and Currency has been drafted to address the legal gap regarding the illegal entry of wild animals and to reduce the threats arising from it, including the spread of infectious diseases. This report provides a detailed examination of the proposed bill's provisions, analyzing the relevant legal background based on national and international laws (such as the Hunting and Fishing Law and the CITES Convention) and diagnosing the existing law's shortcomings. The results indicate that existing legal gaps have led to an increase in the smuggling of wildlife species and a threat to the country's biodiversity. Wildlife trafficking is considered one of the most profitable organized crimes globally, with significant environmental, economic, and health impacts. In Iran, species such as the Asiatic cheetah, Iranian zebra, and raptors are particularly threatened by this phenomenon. Implementing this bill could play a crucial role in reducing wildlife trafficking, preventing the entry of zoonotic diseases, and enhancing border monitoring. However, achieving the objectives of this bill requires complementary reforms, increased coordination among executive bodies, strengthening enforcement guarantees, and adopting stricter measures against violators. It is suggested that increasing financial penalties, establishing specialized environmental courts, enhancing customs controls, and raising public awareness be considered as complementary strategies in the legislative reform process. These reforms could be an effective step towards the sustainable protection of the country's biodiversity.

Abstract In recent years, due to the declining public trust in key government institutions, including parliaments, concerns have arisen among officials and rulers in various countries about how to restore this trust. In this context, public interaction has been highlighted as an approach that can improve communication with the general public. One of the tools recently introduced for this purpose is parliamentary storytelling. This tool can enhance the interactive role of the parliament with the public and help create more desirable and engaging narratives about the parliament. Nevertheless, the parliament, as a political institution and a public arena for interaction, is always subject to tensions and conflicts due to the diversity of views and interests among representatives, which challenges the formation of a unified and stable institutional identity. This report introduces the mechanism of  storytelling and elaborates on its various dimensions to enhance the capacity for trust-building within the parliament. Finally, practical recommendations for implementing this tool are proposed, along with a discussion of its potential risks.

Abstract This agreement between Iran and Indonesia is designed to strengthen customs cooperation and facilitate trade between the two countries. The parties commit to exchanging information, preventing customs violations, and ensuring the security of the international trade supply chain. Its provisions include definitions, scope, information exchange, special assistance, and the implementation of requests. Additionally, issues related to the confidentiality of information, exemptions, costs, and dispute resolution are also addressed. The agreement will come into effect after being signed and going through the legal processes in both countries, and it will be valid for five years. With its implementation, it is expected that customs cooperation will be strengthened and trade barriers will be reduced. However, some ambiguities, such as the method of information exchange and the protection of personal data, require further examination. Overall, this agreement represents an important step towards improving trade relations and administrative cooperation between Iran and Indonesia. For greater effectiveness, it is essential to resolve ambiguities and establish appropriate executive mechanisms.

Abstract Achieving the slogan "Investment for Production" hinges on the intelligent integration of environmental requirements and the production needs of the country. While current monitoring-based laws (such as environmental impact assessments) are necessary due to a history of extensive destruction, it is equally important not to overlook the multiple environmental capacities of the production sector. Studies indicate that opportunities such as the development of renewable energy, clean technologies, and a circular economy not only do not hinder production but also act as catalysts for sustainable growth by reducing resource extraction, increasing efficiency, and creating added value. This framework aligns with the Supreme Leader's emphasis on national production, making coexistence between the economy and the environment possible. This report aims to present key points for achieving the annual slogan in harmony with environmental preservation, proposing suggestions such as developing a business atlas and location-based maps, promoting a circular economy, strengthening financial-economic mechanisms for enhancing efficiency and optimization, improving environmental interactions with like-minded countries, establishing pollution treatment clinics, and developing renewable energy and clean transportation.

Abstract Urban construction violations of quality, technical, and urban planning standards in Iranian cities are a deep-rooted and widespread reality that has been increasing exponentially alongside urbanization and rising demand in the construction industry. Given the significant volume of construction violations and their impact on the urban fabric, addressing this issue is essential. According to studies conducted, after nearly fifty years of implementing Article (100) of the Municipalities Law, the decisions of the relevant commission have not effectively deterred construction violations. The main reasons for this include the incompatibility of regulations with realities, weak control and oversight systems, ambiguous and unclear laws, uncertainty regarding contractual lands, the lack of urban land control, and municipalities viewing penalty rulings as a source of income. For example, in the Administrative Justice Court, complaints regarding the rulings of the Article (100) commissions accounted for approximately 16,486 complaints in 2023, representing the highest number of complaints in the field of municipalities and urban planning. The abundance of cases presented in the commissions and the complexities of the adjudication process, along with the unfair discrimination between law-abiding citizens and lawbreakers, as well as the failure to prevent administrative corruption and the imposition of penalties that encourage owners, supervisors, and municipalities to commit construction violations without permits or contrary to permits, necessitate the reform of laws and regulations related to oversight and handling of construction violations.

Abstract The management of special (hazardous) waste in developing countries faces serious challenges such as a lack of accurate statistics, ineffective laws, weak oversight, a shortage of advanced technologies, and a lack of public awareness. These wastes are often disposed of improperly, incinerated, or released into the environment, leading to pollution of water, soil, and air, and threatening public health. In contrast, developed countries implement stringent and effective laws, establish a circular economy, and utilize tracking systems to optimize the management of special waste. This study shows that solutions such as developing effective laws with appropriate national enforcement guarantees alongside the implementation of international conventions, enhancing recycling and treatment infrastructure and technologies, educating and raising awareness among industries and the public, creating oversight systems, and providing financial incentives to reduce waste, as well as monitoring and preventing the entry of special waste from other countries, can create a better framework for managing these wastes in developing countries.

Abstract Governments play a crucial role in the development process of countries across various economic, social, political, and environmental dimensions by formulating programs and policies aimed at achieving development goals and implementing appropriate corrective actions. While international organizations propose solutions for the development of countries, it is essential to recognize that each country requires the design of indigenous models and mechanisms for progress, tailored to its specific discursive and cultural contexts. According to researchers, the extent of a government's capability significantly influences its success in achieving its objectives. To enhance this capability, the Problem-Driven Iterative Adaptation (PDIA) method has been proposed. This method focuses on problem-solving and providing solutions based on the characteristics of the specific context, meaning that solutions are developed and implemented by individuals who are most familiar with the issues and the context in question. The PDIA approach emphasizes creating capacity through the problem-solving process; it is not merely about finding solutions and repeating them but rather about the process of addressing issues rather than the solutions themselves. Given the challenges in achieving development goals in our country, this research reviews the literature and successful experiences of other countries to propose a model for reforming the agenda-setting process in the commissions of the Islamic Consultative Assembly based on this approach, utilizing the capacities of provincial governance think tanks and the Research Center of the Assembly, to ensure that the implementation of development and reform policies in various fields yields more significant results.

Abstract Artificial intelligence, as one of the advanced technologies of the century, has brought about transformations in the health sector. This report examines the opportunities, challenges, and considerations related to the regulation of artificial intelligence use in the health system. Opportunities for utilizing artificial intelligence include improved diagnosis and treatment, automation of processes, and reduced healthcare costs. However, challenges such as privacy protection, algorithmic bias, and ethical and social risks also exist. Additionally, the lack of clear and integrated laws for regulating the use of artificial intelligence in health can pose problems. Appropriate regulation, which includes issues such as defining standards, algorithm transparency, and ensuring equal access to artificial intelligence services, plays a crucial role in mitigating these challenges. This study suggests that necessary laws, regulations, and guidelines should be developed to effectively address challenges and create an optimal environment for leveraging artificial intelligence opportunities, such as data protection, defining responsibilities of artificial intelligence, establishing a structured development cycle, balancing transparency and privacy, ensuring equitable access, and civil and criminal liability.

Abstract Homelessness is a pervasive social issue across the globe; in recent years, Iranian society has increasingly faced this phenomenon. Despite efforts by policymakers and implementers to control and reduce this issue, it seems that sufficient success has not been achieved. Accordingly, this report aims to monitor and evaluate the status of laws related to homelessness in Iran while analyzing successful experiences from other parts of the world to provide policy lessons relevant to the situation in Iranian society. One of the most important legal resolutions inferred from addressing homelessness and begging is the resolution of the Supreme Administrative Council (1999) titled "Plan for Identifying and Collecting Beggars." Although legislative bodies have made other efforts to draft new laws in this area, this resolution remains the basis for the actions of executive agencies. Therefore, it appears that addressing homelessness in policymaking requires the drafting and updating of laws.

Abstract Today, the level of educational coverage for children and access to public education is considered one of the most important indicators of educational equity and the development of countries worldwide. Although the issue of complete educational coverage for compulsory school-age children began with the approval of the "Law on Compulsory and Free Public Education" in 1943 and the "Law on Providing Educational Facilities for Iranian Children and Youth" in 1974, and the enrollment rate, especially in primary education, has now reached about 98%, the failure to achieve the goals of the literacy prevention policy and the emergence of school dropout among compulsory school-age children remains a significant challenge for the country's education system. School dropout is a complex and multidimensional phenomenon with various social, economic, cultural, and educational causes and roots, and governance over this phenomenon involves a broader ecosystem beyond the Ministry of Education, comprising various governmental and non-governmental institutions. Accordingly, this report identifies the most important causes and roots of school dropout, assesses the significance of these factors across different educational stages, and explains the governance ecosystem while determining the roles and responsibilities of various institutions regarding this phenomenon. The central idea of this report emphasizes the necessity of explicit legislation regarding the age and scope of compulsory education, providing the necessary executive requirements, and adopting a preventive approach to address the causes and roots of school dropout through national division of labor rather than a passive and reactive approach, along with plans for identifying and attracting dropouts by the Ministry of Education.

Abstract This report provides an economic perspective on the goals and features of the bankruptcy system, aiming to present the best approach to what is referred to as an "efficient bankruptcy system." The bankruptcy system arises to address the economic challenge of excessive debt. This economic problem primarily requires an economic response; therefore, the elements of an efficient bankruptcy system are also determined within the economy. This economic action plan for managing an economic challenge must be declared, and laws and regulations are the best means of declaration. Consequently, legal rulings regarding bankruptcy are closely intertwined with the economy, and it must always be considered that they are formulated to solve an economic challenge and contain an economic action plan related to that challenge. To achieve the goals, indicators, and features of an efficient bankruptcy system, the main basis of the study is the reports of the United Nations Commission on International Trade Law (UNCITRAL) titled "Legislative Guide on Insolvency Law" and the Organisation for Economic Co-operation and Development (OECD) titled "Designing Bankruptcy Regimes in Countries," along with the World Bank's Doing Business project on bankruptcy resolution indicators. These studies argue that the design of the bankruptcy system in each country is influenced by various factors, and therefore, a single "method" cannot be prepared for bankruptcy systems. What is important is the effort of these bankruptcy systems, with their specific characteristics, to achieve the "goals, indicators, and features" that studies and experiences show lead to the increased efficiency of these bankruptcy systems, which are listed in this report.

Abstract This research examines the impact of artificial intelligence (AI) on religious democracy, focusing on the Islamic Republic of Iran. The study emphasizes that AI will bring both opportunities and challenges in democratic societies. Potential benefits include AI-based decision-making, facilitating citizen participation, and increasing the accuracy and speed of elections. However, concerns arise regarding reduced citizen participation, systematic manipulation of votes, transparency issues, and broader ethical implications such as unequal distribution and access to resources and the spread of misinformation through deepfake technology. The critical role of ethical frameworks, policies, and regulations in managing AI within a religious democratic system is emphasized to ensure alignment with religious principles, justice, and human dignity, highlighting the need for continuous assessment and development of rules in line with technological advancements. Collaborative efforts among technologists, policymakers, ethicists, and religious scholars are also introduced as key to addressing evolving ethical considerations. Understanding the impacts of AI can guide policy development towards responsible governance in democracy, such as enhancing participation, safeguarding political freedoms, ensuring transparency in information, and ethically utilizing AI in accordance with fundamental values.

Abstract In recent years, due to the high share of the transportation sector in environmental risks, numerous studies have been conducted to control these negative effects. Investigations show that in many countries, tax policies have significantly impacted the reduction of pollution in the transportation sector. In Iran, despite the poor air pollution situation, very few studies and actions have been taken regarding the reduction of pollutant emissions, especially through tax instruments. This report provides a descriptive analysis of studies aimed at understanding the frameworks for vehicle taxation with environmental objectives. An examination of the vehicle tax structure in 46 different countries worldwide shows that there are generally three types of vehicle taxes: tax upon vehicle purchase, ownership tax, and consumption tax (fuel tax). The key points of these investigations in the area of vehicle taxation are as follows: first, to reduce pollutant emissions from fuel consumption and vehicle use, imposing a vehicle tax is unavoidable; second, the effectiveness of vehicle tax depends on it being based on the level of pollutant emissions rather than on factors such as price or weight of the vehicle; and third, tax incentives can be as impactful as tax penalties. In other words, a reward-punishment system is an effective tool for controlling the level of these pollutants.

Abstract This report examines the status of educational poverty and its relationship with the income poverty of households. Education, as a key factor in economic, social, and individual growth, plays a significant role in enhancing human capital and breaking the cycle of poverty. Despite advancements in access to education, its quality has declined in recent years due to economic challenges, sanctions, and the COVID-19 pandemic, particularly in deprived areas and among low-income households. Socio-economic factors such as parental education levels and family economic status significantly impact student learning and school attendance. Children with illiterate parents and from low-income brackets are less likely to complete their education. Among the school-related factors affecting educational poverty are high class density, a shortage of quality teachers, and reduced educational budgets. In recent years, per-student funding has decreased due to budget cuts and an increasing student population, while families are also spending less on education. Overall, findings indicate a relationship between educational poverty and income poverty among households, and education alone cannot resolve educational issues; collaboration between support and educational systems is essential. To enhance quality education for the bottom three income deciles, particularly those facing poor educational conditions, a proposal is made for the "Transformation of High-Poverty Schools into High-Performance Schools" initiative, aimed at improving the educational quality of schools in high-poverty areas through collaboration between the Ministry of Education and support institutions, thereby reducing educational and class gaps and breaking the cycle of poverty.