Examining the position of cooperative companies in the economic system

Introduction

In today's world, most countries show great interest in the development of cooperative companies. But it is obvious that the creation and expansion of cooperative companies will be effective and useful when suitable conditions for their survival and dynamic life are foreseen and prepared. However, with the emphasis that the economic theorists at the beginning of the revolution had on expanding the share of cooperative companies in the country's economy, and with their efforts, the cooperative sector was placed next to the private and public sector in the Islamic Republic of Iran's constitution. But with a brief look at the cooperative sector and its comparison with the public and private sectors, it shows that this sector is still far from its rightful position based on the constitution and requires serious measures in this field. In Iran, considering the fact that the people's livelihood is considered one of the most basic programs of the country's executive sector, efforts have been made to ensure that the share of the cooperative sector as one of The most popular sectors of the economy have become more and more responsible. Therefore, trying to understand the concepts of the success of cooperatives and the effective factors in increasing it is one of the necessary conditions for the growth and development of cooperative companies and achieving their high economic, social and cultural goals. In the announcement of the general policies of Article 44 of the Constitution, several important issues are relied upon: 1) Increasing the share of the cooperative sector in the country's economy to 25% by the end of the fifth five-year plan. 2) Creation of cooperatives for the unemployed for productive employment 3) Government support for cooperatives and granting credit facilities and tax discounts 4) Development of technical and vocational training and other necessary support in order to increase the efficiency and empowerment of cooperatives 5) The possibility of establishing new cooperatives in the form of a public cooperative company 6) Establishment of inclusive national cooperatives 7) Allocation of 30% of the revenues from the transfer to inclusive national cooperatives for the purpose of poverty alleviation. In the introduction of the policies announced by the Supreme Leader, the approval of new laws or changes in existing laws is emphasized, which makes the necessity of revising and amending cooperative laws inevitable. Therefore, it is an important and necessary issue to deal with the issue of what cases should be amended in the law of the cooperative sector and what cases should be added to this law. On the other hand, the position of newly established cooperatives in the form of public cooperative companies should be raised as a new topic and its legal aspects should be determined, which we will also address in this thesis. On the other hand, the examination of the government's regulatory aspects and the support provided to these types of companies is one of the issues that we will scrutinize in this thesis. Therefore, knowing the laws governing cooperative companies and the changes that have been made with the aim of improving the performance of cooperative companies and the shortcomings that exist in the legislation of the cooperative sector are among the most important issues that must be addressed. In this thesis, we seek to achieve this goal.

Thesis Outline

Cooperation, as one of the three pillars of Iran's economy, has enjoyed a special place in the country's constitution with a more innovative approach and form after the victory of the revolution. So that in Article 44 of the Constitution, "cooperative sector" is one of the three foundations of the country's economic system, and the share of cooperatives, as one of the most popular sectors of the economy, has a significant share compared to "public sector" and "private sector". In order to explain the position of the cooperative sector in the country's economic system, it can be said that in Article 44 of the Islamic Republic of Iran, the private sector is inferior to the cooperative sector, and on the other hand, in determining the country's three economic bases, the Islamic Republic of Iran's economic system is based on the three public, cooperative and private sectors, and the cooperative sector is the second and the private sector is the third. Therefore, in Iran's economic system, the constitution determines the cooperative sector before the private sector. Article 2 of the Cooperative Sector Law states that "companies that are formed and registered in accordance with the provisions of this law are known as cooperatives" and mentions the stages of establishment and creation of a cooperative company, but does not provide a definition of a cooperative company. According to the goals set for cooperative companies and the division made in the Cooperative Sector Law of 1970, a cooperative company can be defined as "a partnership that consists of a number of people who are of the same class or have a similar ratio.According to the goals set for cooperative companies and the division made in the Cooperative Sector Law of 1970, a cooperative company can be defined as "a partnership in which a number of people who are of the same class or have similar proportions come together to achieve common interests, and in fact, in order to secure material benefits and improve the social status of the members through their cooperation and joint efforts, they form a cooperative company in compliance with the Cooperative Sector Law." The economic empowerment of the country was emphasized in the cooperative sector, but due to the lack of support for this sector, the cooperative was marginalized during the last years of the 60s and the 70s, and the causes of its weakening and backwardness were provided, until with the implementation of the policies of principle 44 that all-round support for the cooperative sector, the empowerment of this sector was emphasized by the policy makers and planners of the country, and in 1987, following the amendment of the articles of the law of the fourth economic, social and cultural development plan of the Islamic Republic of Iran and the implementation of policies Overall, Article 44 of the Constitution, in the third chapter of this law, policies for the development of the cooperative sector are established, which seeks to increase the share of the cooperative sector from 3% to 25%.

Among the changes that have taken place in the cooperative sector, the transfer of all matters to cooperative unions and cooperative chambers, the clarification of the supervision of cooperatives, the removal of any interference in the cooperative sector, the allocation of many benefits, including the benefits of tax exemptions in some types of cooperatives, which seem to create more motivation and desire among people to invest. In cooperative companies, it ensures the performance of cooperative companies in achieving the set goals among the members, because with the formation and development of cooperative companies, the principle of economic activity concentration is based on a correct basis, and the financial foundation of the people is strengthened and individual capital is saved, and as a result, the national economy of the country develops significantly, and the small savings of the people, which are hidden, will be used in the way of production. Cooperative companies through the legislature are trying to gain their trust in the companies as much as possible by strengthening and stabilizing the rights of the members. Finally, what is necessary to mention is the new amendment to the law of the cooperative sector, which was supposed to define a new law in the field of cooperatives and replace the law of the cooperative sector approved in the early 70s, which has not happened until now. It seems that the need for a new law in the cooperative sector stems from the lack of a single and comprehensive law in this field, so that there is no need for different regulations and orders. On the other hand, the total or partial cancellation of the Cooperative Companies Law approved in 1350 is doubtful. Therefore, in the amendment of the new law, it has been tried to include some of the approved cooperative law 50 that can be used in the new law, and to remove and correct the legal deficiencies that were the source of problems and ambiguities, such as; Eliminating government intervention in the affairs of cooperatives, which is seriously seen in the law, or clarifying the supervision of cooperatives and self-monitoring that can provide a basis for more appropriate implementation of laws and regulations. Therefore, what we will follow in this thesis is to examine the developments in the legislative system in the cooperative sector in the last two decades and its effect on cooperative companies.

Questions

1) Main: Are the legislative developments in the last two decades in the cooperative sector Has it been in accordance with the goals stipulated in the Cooperative Sector Law and the goals of amending the articles of the Fourth Program Law of the Economic, Social and Cultural Development of the Islamic Republic of Iran and implementing the general policies of Article 44 of the Constitution?

2) Sub: What has been the focus of the developments in the legislation of the said sector?

3) Sub: Why, considering the existence of the 1950 Law and the 1970 Cooperative Sector Law and its subsequent amendments and annexes, was there a need to create a new law amendment in the Cooperative Sector? Has it been done?

Hypotheses

1) Main: It seems that with the developments in the Cooperative Sector Law of 1970 and its subsequent amendments and annexes, followed by the amendment of articles of the Fourth Economic, Social, and Cultural Development Program of the Islamic Republic and the implementation of the general policies of Article 44 of the Constitution, they are still far from achieving the goals that are considered in the Cooperative Sector Law and the Implementation Law of Article 44.