Volume 27, Issue 98 (summer 2022)
__Judicial Law Views __2012__, 27(__59__): __22426 |
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ahmadi mosavi M. The prevention of the fiscal Irregularity witch is Necessitates of strategic tax system of Iran. دیدگاههای حقوقی 2022; 27 (98) :1-26
URL: http://jlviews2.ujsas.ac.ir/article-1-1197-en.html
URL: http://jlviews2.ujsas.ac.ir/article-1-1197-en.html
Islamic azad university , mousavi.ahmadi@gmail.com
Abstract: (554 Views)
Violation of values and violations of social norms due to social destructive effects, necessitates the necessity of forecasting and the formulation of effective and proportionate social responses, so, in addition to providing and guaranteeing social expectations, they will apply the effect of deterrence on them.
But this issue is in the field of the tax system at various social costs which is due to the inevitable effects of the criminal system's intervention in the economy, including the tax system (in absolute terms), the reduction of the effectiveness of criminal responses due to the diversity and attractiveness of economic activities, along with the emerging effects of tax evasion and tax regulation which management together with coping effectively with it, has not made it possible to develop social capital based on citizens' trust in the government and its income policies, and the effectiveness of training-based processes in the development of order, except through effective and effective preventive strategies along with the application of various reactive measures (civil, criminal, and criminal responsibility). Taxpayers' citizenship requires the primacy of non-repressive measures and reactions in relation to this form of escape.
Hence, this article aims to explain and analyze the preventive strategies of escaping order and, consequently, tax lawmaking. Macroeconomic approaches including approaches to economic convergence with the tax system, including controlling inflation and controlling the phenomenon of hidden economy and smuggling; developing a tax-based culture that incorporates cultural convergence and cultural barriers such as: the lack of citizens' trust in the impact of taxes on their welfare are the considered strategies.
In addition to preventive macroeconomic approaches, preventive action strategies for tax evasion, including strategies based on monitoring and controlling taxpayers' behavior and tax officials as two pillars of the tax system and preventive strategies on the teaching of citizens and taxpayers as an institutional and institutional requirement and teaching and implementing educational programs related to tax system employees are other issues which are related to the topic discussed in this paper and have been analyzed analytically.
Keywords: tax evasion, tax avoidance law, prevention, control and supervision, education, tax system.
Type of Study: Critical & Analisis |
Subject:
Criminal Law
Received: 2018/02/02 | Revised: 2023/01/22 | Accepted: 2019/07/09 | Published: 2022/10/10 | ePublished: 2022/10/10
Received: 2018/02/02 | Revised: 2023/01/22 | Accepted: 2019/07/09 | Published: 2022/10/10 | ePublished: 2022/10/10
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