Tax Evasion Gaps in Iranian Financial law
Subject Areas : Political and International Researches Quarterly
Keywords: tax, tax revenue, Financial rights, Financial Corruption, Tax evasion, Source or Tax Base,
Abstract :
Samad Ezati Gharib Dosti[1] Dr. Samad Ghaem Panah[2] Abstract Extending government commitments to meet goals such as economic growth, price stability, employment growth, fair distribution of income, has faced a rising government spending, which has led governments to finance it in various ways. As a result, taxes can be recognized as one of the most important sources of government revenue that has always been a concern of governments. Regarding the decisive role of the taxpayers in their tax process, their dissatisfaction and distrust, the consequences of a taxpayers’ reluctance to pay taxes, tax evasion and, as a result, a decline in this government revenue source have resulted in recent years. Hence, the legislator decided to amend the tax laws, which also led to the change of the tax laws several times and the legislator was reformed. The present paper examines the principles that the legislator has almost ignored when it comes to direct taxes The research method is descriptive-analytic. In this method, the researcher, in addition to illustrating what is described, describes the reasons for how and why the problem situation and its dimensions, and then relates the details of his research problem with the relevant general propositions and concludes. Tax laws generally face a number of challenges, including ambiguity and lack of transparency, lack of transparency, and instability due to frequent and early legal changes. The increase of such resources for reasons such as non-publication, the impossibility of public access to them and their organizational will lead to the complexity of the tax system and the impossibility of proper communication between the couriers and the citizens. [1]. M.A. in Public Law, Safa Dasht Branch, Islamic Azad University, Tehran, Iran. [2]. Assistant Professor, Department of Political Science, Faculty of Law and Political Science, Takestan Branch, Islamic Azad University, Qazvin, Iran: Corresponding Author
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