Journal of Tax Research

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Comparing the Iranian tax system with those of developed countries, we find that the number of tax returns for examining is too high in comparison with those accepted. Lack of tax information, complexity and lack of transparency of rules, make the tax examination fully different and less practical from an optimum one. The tax examination which is far from an optimum and practical one creates disputes between taxpayers and tax administration and subsequently this situation makes the tax cases to be posed in legal procedure authorities (official, judicial and semi-judicial ones). This article is aimed at recognizing the weak and strong points of Iran’s tax legal procedure system and tries not only to describe those legislative articles forming the tax legal procedure factors but to study the technical-legal vagueness of such matters based on library and documentary studying methods and also competent authorities involving tax legal procedures. The deficiencies of Iran’s tax legal procedures system can be recognized by comparative studies of those of English, China, France and Australia.

Keywords: Tax Legal Procedures, Tax Dispute Settlement Boards, Tax Supreme Council, Administrative Justice Courts, Comparative Tax Rights

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