The tax system is consisted of two major components of determination and collection of tax. Tax p... more The tax system is consisted of two major components of determination and collection of tax. Tax procedure and dispute resolution authorities to tax protests are the most important parts of the tax system in the process of tax collection and play a critical role in the field of taxation. Because the positive effects can cause trust of taxpayers to government and consequently following rules and cooperation with the government and in contrast with the negative impact and loss of confidence of the taxpayers to the government, tax evasion will be observed. The best solution to protect individuals against the exercise of power and the best basis for the assessment of tax procedure is the governance of justice in the process of Tax Disputes and ensuring and enjoying individuals to the right of a fair trial as one of the fundamental human rights in tax procedure. This paper aims at identifying the strengths and weaknesses of the rights and the tax system of Iran depending on the methods of studying documentations and library materials as well as expressing critic and legal components in tax procedure and also evaluation of competent authorities in this matter will consider the technical and legal uncertainties of each case.
The tax system is consisted of two major components of determination and collection of tax. Tax p... more The tax system is consisted of two major components of determination and collection of tax. Tax procedure and dispute resolution authorities to tax protests are the most important parts of the tax system in the process of tax collection and play a critical role in the field of taxation. Because the positive effects can cause trust of taxpayers to government and consequently following rules and cooperation with the government and in contrast with the negative impact and loss of confidence of the taxpayers to the government, tax evasion will be observed. The best solution to protect individuals against the exercise of power and the best basis for the assessment of tax procedure is the governance of justice in the process of Tax Disputes and ensuring and enjoying individuals to the right of a fair trial as one of the fundamental human rights in tax procedure. This paper aims at identifying the strengths and weaknesses of the rights and the tax system of Iran depending on the methods of studying documentations and library materials as well as expressing critic and legal components in tax procedure and also evaluation of competent authorities in this matter will consider the technical and legal uncertainties of each case.
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Papers by Ali Hajipour