new economy and trad

new economy and trad

Tax Legal System in the Field of Intellectual Property (A Lesson for Legislative Policy-Making in Iranian Law)

Document Type : Research Paper

Authors
زهرا شاکری 1
ali Hajihosseini 2
bahareh hajihoseini 3
1 Associate Professor of Intellectual Property Law, Faculty of Law and Political Sciences, University of Tehran, Iran
2 PhD student of Public Law, University of Tehran, Iran.
3 Master's student in International Law,Qom National University,Qom,Iran
10.30465/jnet.2025.51041.2179
Abstract
Taxation of intellectual property can affect the motivations of innovators and startups. The tax exemptions and rates can chart the direction of research and development. Although countries may not use a special system for this property, some countries have designed their own tax system in each of the stages of creation, transfer and use of intellectual property, which has its own unique characteristics and has provided a serious basis for government intervention in the field of intellectual property. In this article,, the problem is, what are the characteristics and components of the tax system on intellectual property?
It also emphasizes the need to develop specific tax policies tailored to the economic conditions of developing countries, which should take into account factors such as local conditions and needs and avoid direct copying of models of developed countries.
This research, by descriptive analysis and by examining the documents and statistics and experience of developed countries, concludes that justice and efficiency should be considered in the adoption of tax policies in a twin way. It can lead to different decisions about each intellectual property and at each stage of its development
Keywords
Intellectual property rights
Tax systems
Developing countries
Innovation Policies
Economic Development
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  • Receive Date 20 January 2025
  • Revise Date 06 May 2025
  • Accept Date 12 May 2025