عنوان مقاله [English]
The model of governance has emerged in many countries since the early 1990s as a purposeful way of governing and managing political and legal affairs. In the Iranian legal system, during the last two decades, some humanities thinkers have analyzed and explained the theory of good governance. Accordingly, in this study, considering the importance of taxes as one of the sustainable revenues of the government and shows the trust and obedience of citizens to the ruling system, the guarantee of tax performance has been examined in conjunction with the theory of governance.
The purpose of this study is to provide a favorable model for taxation from a legal perspective in accordance with the theory of good governance. In this article, the descriptive-analytical method is explained in the light of tax rules and regulations. The results indicate that the indicators of the mentioned theory have been observed to some extent in the Iranian tax legal system but the three elements of justice, transparency, and accountability have played a more prominent role than other indicators in formulating and presenting the desired tax model. Also, the size of the organization, scope and bureaucracy governing the administrative system of the country as a fundamental and general challenge, as well as the existence of conflicting rules or the lack of appropriate and up-to-date rules, Lack of proper understanding of the culture of paying taxes, etc. have been effective in weakening the proper system of guaranteeing the implementation of tax returns.