A Comparative Study of Persons Exempt from Inheritance Tax in Iranian and English Tax Laws

Mulaee, Ayat; Aghazadeh, Aydin

doi:10.22091/cpl.2025.10992.1031

A Comparative Study of Persons Exempt from Inheritance Tax in Iranian and English Tax Laws

Document Type : Original Article

Authors

Ayat Mulaee ¹
Aydin Aghazadeh ²

¹ Associate Professor of Public Law, Faculty of Law and Social Science, University of Tabriz, Iran.

² M.A. in Public Law, Faculty of Law and Social Sciences, University of Tabriz. Iran.

10.22091/cpl.2025.10992.1031

Abstract

This article compares inheritance tax exemptions in the Iranian and English tax systems. In this article, the inheritance tax system in both countries is examined in detail, emphasizing the similarities and differences. Since taxes are considered one of the most important and main sources of financing public expenditures in any country, they require special attention. Traditionally, all tax systems have exemptions to encourage and motivate taxpayers to participate in economic and social affairs, and these exemptions can also be seen in inheritance tax. This research aims to answer this central question: What are the similarities and differences between the tax laws of Iran and the United Kingdom regarding individuals exempt from inheritance tax? In this regard, the following results have been obtained using a descriptive-analytical method: First, both tax systems have legal provisions regarding inheritance tax and tax exemptions. Second, in terms of tax similarities and differences, the laws of these two countries have minimal similarities. Thirdly, the most important difference between them is that the UK tax laws have a flexible tax system, while the Iranian tax system faces a stable tax system.

Keywords

Main Subjects

Journal of Comparative Public Law

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