RT - Journal Article T1 - Approaches to Tax Evasion in the Current Criminal System: A Case Study of Paper Companies JF - Journal-of-Tax-Research YR - 2021 JO - Journal-of-Tax-Research VO - 29 IS - 49 UR - http://taxjournal.ir/article-1-1948-en.html SP - 33 EP - 60 K1 - Tax Evasion K1 - Paper Companies K1 - Economic System K1 - Corruption K1 - Disruption of the Economic System AB - The emergence of paper companies and their use for tax evasion has caused irreparable economic, social and political damage. Therefore, there is a need to adopt an appropriate approach to properly deal with this phenomenon. However, it seems difficult to provide an appropriate approach that can simultaneously ensure proportionality and deterrence under the principle of legality of punishment. In this article, after reviewing the four approaches that can be adopted based on the laws and regulations of the criminal case, an approach is adopted, which provides more (but not absolute) success in the mentioned goals. Regarding the prevalence of tax evasion and its considerable diversity in terms of amount as well as the scope of its effects in other areas, this can affect the necessity, importance and quality of legal response. Thus the development and adoption of comprehensive legislation is necessary to achieve the desired success in achieving the goals of punishment and the principle of proportionality. LA eng UL http://taxjournal.ir/article-1-1948-en.html M3 10.52547/taxjournal.29.49.33 ER -