government transferred the protection of drugs from the importer to the insurance organizations in the daruvar plan . an issue that the ministry of health is trying to implement with the project called "tajiz yar" for medical equipment. of course, the time is not known. they say that the purpose of the tax on empty houses is to regulate the housing market. we did not look at this issue from a revenue point of view, it was a regulatory point of view, because the tax on empty houses is one of the taxes that is a regulatory tax in the whole world, its purpose is to help increase the value of housing. the issue of empty houses is not related to recent years, but it is rooted in the laws of the 50s has it. for the first time, the news of the tax on vacant houses was written on 5 february 1953 in the newspaper, but it was never implemented. in the following years, decisions were made about empty houses, but they did not come to fruition. finally, on august 15, 1999, the islamic council passed the tax law on empty houses . he was elected with 169 votes. based on this , on april 19 , 14. tons, 5% of e