Volume 29, Issue 51 (2021)                   J Tax Res 2021, 29(51): 95-124 | Back to browse issues page

XML Persian Abstract Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Motaharimanesh M, Khosravi H, Mirzadehkohshahi N. Legal Pathology of Supervision by the Tax Disciplinary Prosecutor on the Behavior of Tax Officials. J Tax Res. 2021; 29 (51) :95-124
URL: http://taxjournal.ir/article-1-2047-en.html
1- , hkh.be82@yahoo.com
Abstract:   (971 Views)
The unfavorable behavior of tax officials is one of the factors that cause the loss of taxpayers' trust in the tax system and consequently leads to an inefficient tax system. The present study, with a descriptive, analytical-qualitative approach, examines the necessity and manner of monitoring the tax disciplinary prosecutor on the behavior of tax officials, damages, ambiguities and gaps, legal analysis of violations and liability of tax officials according to the Direct Taxes Law and the latest amendment. The results show that due to the lack of structural and normative independence of the tax disciplinary prosecutor's office in a special sense, including the lack of a prosecutor's office, separation of prosecutor's duties from the prosecutor's office and most importantly lack of financial independence and systemic dependencies. The dominance of political attitude over administrative attitude at the macro level has caused The supervision of the tax disciplinary prosecutor over the tax officials for the above reasons and also the lack of sufficient research tools is not necessary and effective in combating corruption and increasing the health of the tax administrative system, which is the ultimate goal of the legislature. Legal materials of the sixth chapter of Direct Taxes Law Take place.
Full-Text [PDF 374 kb]   (469 Downloads)    
Type of Study: Research | Subject: Management
Received: 2022/01/3 | Accepted: 2021/12/1 | Published: 2021/12/1

Add your comments about this article : Your username or Email:

Send email to the article author

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2022 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb