One of the main sources of government revenue are taxes that are collected under different names. Tax revenues, constitute a considerable part of the state budget. In a way, it can be said that the activities of the government and its continuation depend on the collection of taxes. In this regard, in the tax law of some countries, including Iran and the United Kingdom, to provide and guarantee taxes, extensive and unique powers and authority are given to the tax system. By resorting to them, it can collect taxes in the fastest time and in the most appropriate way. These executive guarantees are divided in the form of administrative, criminal and civil enforcement guarantees. The latest guarantee of performances is the discussion of criminalization in the amendment of the Direct Taxes Law on 4/31/2015, which will have a significant impact on the implementation of the policies of the tax organization. Of course, it goes without saying that the guarantee of administrative execution has a higher economic efficiency than other guarantees of performances, and in contrast to the guarantee of civil and criminal execution, it is less desirable. Also, with the full implementation of the comprehensive tax plan and the use of new methods of taxation, along with factors such as enriching the tax culture and increasing the obedience of taxpayers and encouraging them to self-declare through tools such as increasing incentives and social services and so on. We expect to see more and more growth and development of the country in the economic field.

Keywords: Taxes, Tax Law, Tax System, Enforcement Guarantees, Tax Offences

Full-Text [PDF 442 kb]   (1814 Downloads)