Journal of Tax Research

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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.

Keywords: Tax, Tax Monitoring Prosecutor, Tax disciplinary oversight, Behavior of tax officials

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