Volume 31, Issue 57 (2023)                   J Tax Res 2023, 31(57): 7-27 | Back to browse issues page


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Abdollahi H. Legal Dimensions of Acceptable Tax Expenses. J Tax Res 2023; 31 (57) :7-27
URL: http://taxjournal.ir/article-1-2243-en.html
, H.a8314@yahoo.com
Abstract:   (1005 Views)
Considering the importance of acceptable tax expenditures in the process of tax assessment and the necessity of examining the legal dimensions of the issue, these questions arise: What is the definition of acceptable costs and legal conditions for accepting these costs? In this regard, the present study organized two main sections based on the two mentioned questions. Resulting in the first part, statistics and description of "seven legal conditions" for accepting tax costs, and in the second part, "seven legal criteria" governing the stage of determining the instance, assessment and addressing the mentioned costs were investigated. Finally, two legislative proposals and a procedural proposal in this area were proposed. The research method is descriptive-analytical and the latest "tax laws and regulations" in addition to the votes issued by the Supreme Tax Council, "General Board, Specialized Boards and Branches of the Administrative Justice Court" have also been considered.
 
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Type of Study: Research | Subject: Management
Received: 2023/06/3 | Accepted: 2023/05/31 | Published: 2023/05/31

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