Journal of Tax Research

Tax evasion has the higher frequency in the economic crime rate. After the repeated reforms in the Direct Tax Act especially in Article 201 approved in 1380 and Article 274 in 1394, this economic phenomenon (tax evasion) was criminalized and punishable by imprisonment. But in terms of elements of crime and punishment, there are many ambiguities in this article. Tax evasion is an intentional crime which physical behavior can be resulted from positive or negative actions. In terms of conditions for committing tax evasion, offenders need not to direct perpetration the Fraud documents file but the facts cited in the third person settings, will suffice. In the other hand, the omission should be completed during three consecutive years. The element result for the ratio of the absolute or conditional crime much possibility arises that seems to be conditional its compliance with the principles of legal interpretation in favor of the accused. This article based on the systematic approach to the analysis of the elements that constitute the crime of tax evasion will be discussed.