نوع مقاله : پژوهشی
1 دانشیار دانشکده حقوق دانشگاه آزاد اسلامی واحد تهران مرکزی
2 دانشجوی دکترای حقوق جزا و جرم شناسی دانشگاه آزاد اسلامی واحد تهران مرکزی
عنوان مقاله [English]
Taxes are one of the most important sources of government revenue, Quick receipt, low cost and stability of such incomes cause attracting many countries to such outcomes (as main and fixed outcome).
Iran’s tax system also in modern times taken effective steps to implement this policy and convert tax as one of the most important source of income and limiting the role of oil as the most important source of government revenue.
Despite effective efforts in this regard, the tax system face several injuries and challenges that must not only identify damages but also pay attention to related factors.
The findings of this study shows that:
Legal disorder is one of the most important and first damage on the tax system. Ambiguity, consistency and inflation of legal down resources (tax directive) in addition to disappropriate and illogical policy.
including legal damages considered at Iranian tax system. On the other hand, lack of compliance in tax payers or incomplete and inappropriate compliance of them are another available damages and challenges of iran’s tax system.
in creating such damages, several factors are involved: lack of attention of legislator and policy maker’s need to develop a coherent law and remove the legal objections, ineffective and inefficient penal policy, lack of appropriate infrastructure in order to prevent tax scan (in format of lack of tax compliance), ravage of tax culture and existence of economical challenges. We consider this items in the study.