Legal Analysis of Auctions in Iran Government Transactions

Document Type : Original Article

Authors
1 Ph.D. in Oil and Gas Law, Faculty of Law and Political Science, university of Tehran, Tehran, Iran.
2 M.A. in Financial Management, Faculty of Management and Economy, science and Research branch, Islamic Azad University, Tehran, Iran.
Abstract
SState transactions are an important part of government activitiesin order to protect government property and prevent the waste of this property for the continuous public service; the legislator has always had a special view on these transactions. In Iran, before the Islamic Revolution, special laws and regulations governing state transactions, such as the Government Transactions Act, the General Accounting of the country Act. After the Islamic Revolution, important laws such as the Act on Tenders, the Amendment to the General Accounting Act, the Guarantee of Government Transactions Act, and the General Conditions of the contract were enacted so that government transactions could be conducted legally and in a regulated manner. Auction has always been considered by the legislature as one of the legal formalities for selling government goods and services. In this research, the author with an analytical, descriptive view, while expressing the necessity of the rule of law over state transactions, has dealt with the legal pathology of the auction process in the Iranian legal system. The results show that the rules and regulations governing the auction are fragmented, incoherent and old, and it is necessary to establish new or coherent rules, amend and update the existing rules related to the auction process.
Keywords

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