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The Conflict between Foreign Investment Promotion and Protection Act (FIPPA) and Law on the Sixth Five-Year Economic, Cultural, and Social Development Plan for 1396-1400 (2016-2021): A Case Study of Tobacco Industry in Iran


Received: 23 December 2019
Accepted: 27 January 2020
Published: 14 February 2020

Mohammad Ali Jalili

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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.

Keywords: Tobacco Industry, Foreign Investment, Iranian Development Plans.


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Publication Information

Journal of Practical Business Law

ISSN: 2783-2899

Rose Scientific Publication
Melbourne, Australia

Director In-charge:
Seyed Mojtaba Mostafavi, Ph.D.

Justin Perry, Ph.D.

Executive Manager
Mehrdad Fallahi Barzoki, Ph.D.

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