Volume 28, Issue 46 (2020)                   J Tax Res 2020, 28(46): 25-50 | Back to browse issues page


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ALE MOHAMMAD S F, TAJMIR RIAHI H. Reviewing and criticizing the criminal policy of tax crimes. J Tax Res. 2020; 28 (46) :25-50
URL: http://taxjournal.ir/article-1-1480-en.html
1- Tax Administration , f.alemohammad@gmail.com
2- Tax Administration
Abstract:   (1181 Views)
The legislator, in pursuit of decentralization from the oil revenues system and the trend towards a tax-based system, has adopted the Direct Taxes Act on 1394/04/31 and, in Article 274 of the Act, without providing a definition of tax crimes and only after the expression Some examples of this economic crime have anticipated a sixth-grade punishment for committing such crimes. In this research, which was conducted through a library and descriptive-analytic study, by studying the specific elements of tax crimes and sanctions of them in the Act, it became clear that Iran's criminal policy against tax crimes was based on cases such as maximum criminalization, The lack of graded and effective of sanctions in relation to natural and legal persons, the lack of attempt and the inclusion of time lapse in some of these crimes, and more than being based on participation and preventive programs specialized, aimed at dealing with Tax Evasion, based on a more diverse criminal policy of a more repressive nature than our former tax rules
Full-Text [PDF 386 kb]   (186 Downloads)    
Type of Study: Research | Subject: Legal
Received: 2019/02/23 | Accepted: 2020/09/21 | Published: 2020/10/31

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