عنوان مقاله [English]
The model of good governance has emerged in many countries since the early 1990s as a targeted method of governing and managing political and legal affairs. In Iran’s legal system, during the last two decades, some humanity scientists have analyzed and explained the theory of good governance. Accordingly, in this study, considering the importance of taxes as a permanent revenue for the government and a representer for the trust and obedience of citizens to the ruling system, the sanction of taxation has been examined interactively with the theory of good governance. This study seeks to provide an ideal pattern for taxation from a legal perspective accomodating the theory of good governance. In this article, the descriptive-analytical method is used to explain the subjrct in light of tax rules and regulations. The results indicate that the criterions of the mentioned theory have been observed to some extent in Iran’s tax legal system but the three elements of justice, transparency, and accountability have played a more prominent role than others in formulating and presenting the desired tax model. Also, the size, extend and bureaucracy governing the administrative system of the country as a fundamental and general challenge, as well as the conflicting rules or the lack of appropriate and up-to-date rules, Lack of proper understanding of the cultural aspect of paying taxes, etc. have disrupted the proper sanction on taxation system.