Volume 33, Issue 65 (2025)
J Tax Res 2025, 33(65): 47-80 |
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Alemohammad S F, Ebrahimi S, Foroughi F A, Sadeghi M H. Discourse on criminal policy of internal guidelines for the implementation of articles 274 to 277 of the direct taxes Act. J Tax Res 2025; 33 (65) :47-80
URL: http://taxjournal.ir/article-1-2363-en.html
URL: http://taxjournal.ir/article-1-2363-en.html
1- The Iranian National Tax Administration , f.alemohammad@gmail.com
2- Shiraz university
2- Shiraz university
Abstract: (66 Views)
Throughout history, most of the subjects of criminal law have always resisted paying taxes in some way and have committed crimes or tax violations mainly by resorting to fraud. From the point of view of criminal policy, the consequences of tax violations and the characteristics of its perpetrators are so diverse, comprehensive and specific that the typology of response and the process of responding to them have also diversified and depending on which response approach has been prioritized by those in charge of criminal policy in each period. Various regulations have been established. Sometimes, with the predominance of the punishment approach, criminalization and punishment have been prioritized, and sometimes, in the compensatory approach, a multi-stage reaction has been implemented with the aim of compensation and restoring the situation before committing the crime or violation through negotiation, discussion and warning. In the latter approach, the goal is to restore the situation before the crime was committed and compensate and eliminate financial damages through negotiation and dialogue. The tax system, first of all, seeks that the delinquent tax payer pays his actual or arrears tax. Therefore, he prefers to talk with him. As a result, as a final tactic and at the last stage, if the taxpayer refuses to pay the desired amount or if the violation is repeated, he will file a criminal complaint in the judicial authorities. The purpose of the current research, which was compiled with a descriptive-analytical method and with library tools and referring to the relevant tax files and tax criminal proceedings, is to investigate the approaches of the executive criminal policy of the Tax Administration in dealing with tax crimes, with emphasis on the internal guidelines for the implementation of articles 274 to 277 of the direct taxes Act. By choosing an eclectic approach, the tax affairs organization has tried to introduce the criminal prosecution of this category of crimes as the last option, and by predicting an unprecedented approach in Iran's criminal policy, the application of the criminal provisions of the direct taxes law depends on the implementation of the relevant internal code of conduct.
Keywords: Key words: code of practice, tax crime, criminal policy, tax violation, The Iranian National Tax Administration
Type of Study: Research |
Subject:
Legal
Received: 2024/04/29 | Accepted: 2025/02/3 | Published: 2025/05/31
Received: 2024/04/29 | Accepted: 2025/02/3 | Published: 2025/05/31
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