Civil liability of the Iranian government in misdiagnosis and collection of taxes and its social effects on the trust of taxpayers

Subject Areas : Social Science Quarterly

mohamadali noormohamadi ¹ , Seyd Mohamadmehdi ghamami ² , Askar Jalalian ³

1 -
2 - Department of Law, Imam Sadegh (AS) University, Tehran, Iran
3 - Department Of Law, Payame Noor University, PO Box 19395-3697 , Tehran, Iran

Received: 2021-05-22 Accepted : 2022-08-31 Published : 2020-05-21

Keywords: Social trust, Government, compensation, Taxes, Civil liability, Taxpayers,

Abstract :

The subject was examined using the qualitative content analysis method.The issue of social trust of actors (taxpayers) was explained using legal and sociological perspectives such as Bourdieu, Coleman, Putnam, Fukuyama.First of all,it should be noted that taxes are the main source of government revenue for the performance of its duties,and in accordance with Article 51 of the Constitution,no taxes are levied except in the case of exemptions and tax deductions are specified by law.One of the most fundamental goals of taxation is to increase social welfare, which due to the declining law of ultimate desirability of money by taxing economic actors and reaching lower incomes and the poor, social welfare increases and is closer to justice.Studies show that whenever tax payment loses its social justification, is obedience becomes generally accepted and replaces tax compliance as a pervasive social norm in the relationship between formal and informal institutions of society.The findings indicate that the lack of transparency in tax laws and its social effects on the confidence of taxpayers means that there are different interpretations and directives for legal materials that confuse taxpayers and tax officials.herefore, transparency in the field of taxation will lead to social trust and also to the growth of social capital, and in a society where social capital is difficult, economic anomie will be created and economic anomie will lead to the maximum non-tax government selling raw It will be less accountable, so the more transparent the tax system, the more fundamentally it will transform the political economy and lead to the growth and development of a justice-based society.Since everything is political today, the role of governments in the transparent taxation process will be decisive, otherwise it will lead to the erosion of social trust, which will be a threat to the living world of tax actors.