Volume 30, Issue 56 (2023)
J Tax Res 2023, 30(56): 103-124 |
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Majdabadi Farahani F. Iran's Criminal Policy for crime. J Tax Res 2023; 30 (56) :103-124
URL: http://taxjournal.ir/article-1-2231-en.html
URL: http://taxjournal.ir/article-1-2231-en.html
, majdabadi.farzane@gmail.com
Abstract: (1060 Views)
The legislator in the amendment approved in 2014 to the direct taxes law, with the aim of fighting tax crimes and in line with the macroeconomic goals of reducing the country's dependence on oil revenues and the need to increase tax revenues, along with non-criminal mechanisms such as tax fines, the impossibility of exemption tax laws, creating joint responsibility in paying taxes, has established tax crimes and[1] without giving a specific definition of this crime, it has been limited to determining examples of tax crimes. From what we discussed in this article, we clearly see flaws in Iran's criminal policy, including legislative, judicial, and executive criminal policies, for various reasons such as; Failure of the legislature to specify the criminalization of the beginning of the crime, the passage of time for some criminals, the weakness of the judicial system in identifying the accused in some cases of tax crimes, the long process of dealing with tax cases and tax proceedings, the complexity of tax laws and regulations, the absence of The tax culture, the non-reprehensibility of the tax crime in the society's rumors, etc., have created an obstacle in achieving the ultimate goal of the legislator, which has ultimately shown the ineffectiveness of criminal punishment in dealing with those guilty of tax crimes.
Type of Study: Research |
Subject:
Management
Received: 2023/04/30 | Accepted: 2023/03/1 | Published: 2023/03/1
Received: 2023/04/30 | Accepted: 2023/03/1 | Published: 2023/03/1
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