Volume 33, Issue 65 (2025)
J Tax Res 2025, 33(65): 107-132 |
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Hosseini S H, karimi bandar abadi M. Evaluating the approach of electronic provincial tax in criminalizing the destruction of one's own store terminal. J Tax Res 2025; 33 (65) :107-132
URL: http://taxjournal.ir/article-1-2322-en.html
URL: http://taxjournal.ir/article-1-2322-en.html
1- , shosseini@um.ac.ir
Abstract: (67 Views)
The establishment of the virtual tax collection village in line with the reform of the tax system and the transformation of the traditional tax collection process into electronic tax collection began with the amendments to the Direct Taxes Law and has accelerated with the approval of the Law on Store Terminals and the Taxpayer System. The importance of store terminals as electronic tax collection tools, their electronic invoicing features, and their connection to the country's official payment networks and the taxpayer system have led to criminalization of criminal behavior against them. The legislator, adopting a progressive strategy in criminal policy, has criminalized one of the examples of tax crimes under the title of destroying store terminals with the intention of fraud or disrupting the country's tax system in Article 23 of the Store Terminals Law and foresees two approaches: a supportive approach and a strict approach towards taxpayers, but it is accompanied by challenges. The imbalance of penalties in terms of aggravation, the imprisonment bias of judges and society, the lack of deterrence of sixth-degree ta’zir penalties, the limitation of the scope of criminalization by proving specific malice, and the ambiguity in the effects of recidivism are among the most important challenges. Therefore, it is suggested that the legislator, in addition to predicting some of the aforementioned tax crimes under the title of disrupting the country’s economic system or under the examples of corruption on earth and eliminating the fixed fine punishment system and replacing it with a relative fine punishment system, define a penal policy that is in accordance with the conditions and circumstances and based on the principles of criminalization and sentencing.
Keywords: Tax evasion, destruction of your own store terminal, electronic provincial tax, protectionist approach, strict approach
Type of Study: Research |
Subject:
Legal
Received: 2023/12/20 | Accepted: 2025/05/31 | Published: 2025/05/31
Received: 2023/12/20 | Accepted: 2025/05/31 | Published: 2025/05/31
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