A Study of the Conflicts between Iran's Foreign Investment Protection Law and Iran's Sixth Development Plan Law in the Tobacco Industry

Document Type : Original Article


Department of Law, Faculty of Humanities Science, Payam Noor University, Iran


Iran is a country of conflicts. One of the conflicting areas is located between the fundamental legislations and the laws passed throughout the years. Through the current study, the conflict between Foreign Investment Promotion and Protection Act (FIPPA) and Law on Sixth Five-year Development Plan of Iran is reviewed with a concentration on tobacco industry. On the one hand, tax and excise from tobacco industry form an important base for governmental revenue and, on the other hand, the mentioned industry is considered as a harmful business. Therefore, discriminations and injustice existing in the increase in the tax and excise of one such industry is not taken care of properly. During this study the discrimination between local and international companies regarding taxation and the conflict between FIPPA and Sixth Development Plan in tobacco industry are reviewed. 


Volume 04, Issue 02
June 2020
Pages 73-75
  • Receive Date: 07 April 2020
  • Revise Date: 28 April 2020
  • Accept Date: 17 May 2020
  • First Publish Date: 01 June 2020