Reasons for tax evasion in Iran's legal system; Providing solutions and suggestions

Articles in Press

Document Type : Original Article

Authors

1 Associate Professor of Islamic Azad University, Qaimshahr branch, Qaimshahr city

2 Assistant Professor, Department of Law, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

3 Azad university. Ayatollah Amoli

10.22034/mral.2023.2012331.1518

Abstract

Taxes are one of the major sources of government revenue. Therefore, governments always aim to collect the maximum amount of tax from taxpayers. But in all legal systems, there is always a possibility that taxpayers will use loopholes in the tax laws and in this way pave the way for tax evasion. The reasons for tax evasion can be listed in two categories: normative and structural. Normative reasons are those that are mostly derived from the legislator's actions and loopholes that make tax evasion possible. Also, the structural reasons are the reasons that are rooted in the structure and organization of the provincial tax system. After stating the reasons for tax evasion, one should seek to provide legal solutions to prevent this. Legal measures such as clarifying and how to spend tax revenues, revising tax laws and regulations, tax culture and strengthening the guarantee of administrative executions are mentioned. In this research, a descriptive-analytical research method has been used and its results show that although with the reforms made in the tax laws, we can hope to reduce tax evasion, but the tax system still needs to be updated.

Keywords

Main Subjects

The Journal of Modern Research on Administrative Law

Articles in Press, Accepted Manuscript
Available Online from 13 December 2023

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History

  • Receive Date: 26 September 2023
  • Revise Date: 10 December 2023
  • Accept Date: 13 December 2023

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