سجاد افشار

Despite the 60-year activity of the Central Bank in the field of monetary and banking policy-formulation and regulation in the country, there is no explicit statement about the legal nature of this institution in laws, regulations, and legal writings, and the laws only refer to the exclusion of general laws and regulations from this institution, except in cases of specifying the name. Considering the abrogation of this ruling and according to the Central Bank Law, it is necessary to identify the nature of the Central Bank and the rulings and effects governing it in cases of special silence and the establishment of general laws. In this research, we examined the legal nature of the Central Bank among types of public legal entities using an analytical method and a documentary method. According to the examination of the criteria of the Central Bank and its compliance with the four entities of the ministry, government institution, government company, and non-governmental public institution, we must say that although the Central Bank is similar to government companies in terms of some characteristics - especially financial and structural matters - due to the difference in the purpose of activity between these two institutions, especially after the establishment of the general policies of Article 44 of the Constitution, it is not possible to place the Central Bank under the government company with a profit-making purpose. Therefore, the closest category to the Central Bank is the same non-governmental public institution, because in both, there are basic common characteristics such as the purpose of providing public service, the existence of legal independence, including administrative, financial, and relative structural independence from the government, securing the dominant budget through the institution itself, and formation with the permission of the law. Given the conflict between the definitions of non governmental public institutions in the Civil Service Management Law and the Public Accounting Law, it is suggested that, in addition to amending the law, the Central Bank be included under the category of non governmental public institutions to remove any ambiguity. It is also better to explicitly mention the Central Bank in the laws related to judicial supervision.