Volume 20, Issue 14 (2012)                   J Tax Res 2012, 20(14): 169-204 | Back to browse issues page

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1- Faculty Member of Law and Politic Sciences, Tehran University
2- Master of Public Law, Tehran University , ketabi.ahmad@alumni.ut.ac.ir
Abstract:   (8749 Views)
Generally speaking, tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues as the most critical factor. Indeed, we might say that continuity of the governmental activities depends on collecting taxes. As taxes are of high importance in most of the countries especially Iran and England, therefore, lots of powers and sanctions have been granted to the taxation system, in order to assure assessing and collecting taxes. In this paper, these sanctions can be divided into administrative, criminal and civil which are explained and compared according to the rules, regulations and available official documents in two countries i.e. Iran and England. It shouldn't be neglected that the will of the people plays an important role in implementing Tax Law and sanctions. Thus, the effective success factor in ensuring implementation of these laws will be the promotion of cooperation of taxpayers and finally enhancing taxation culture of society. Originally, growing public awareness about laws and its consequences results in more promotion in all countries.
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Type of Study: Research |
Received: 2012/06/2 | Accepted: 2012/09/19 | Published: 2014/03/7

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