Document Type : Original Article
Highlights
Optimal model of guaranteeing the implementation of taxation if passed Initially, in the light of the multifaceted and interdisciplinary theory of law, politics and management, governance and its related characteristics were discussed. Based on the mentioned indicators, the three elements of justice, transparency, and accountability have a more prominent role than other indicators in formulating and presenting the desired model of guaranteeing tax executions, considering the creation of attitude and mentality among taxpayers.
In the political and legal structure of Iran, there has always been a mental and practical dependence of the rulers and the people on the way of managing affairs through a single-product economy or earning money with oil money. In recent years, due to the prevailing conditions in the country due to sanctions and the reduction of government oil revenues to manage affairs, The issue of taxes and the provision of government revenues through taxes has become very important .Therefore, it is necessary with such an approach She paid special attention to the implementation of the provincial tax model with a focus on governance indicators.
In any case, the precondition for applying the desired model of guaranteeing the implementation of taxation is completely dependent on the components of the rule of law or the rule of law government. In fact, the rule of law is a precondition and the main basis for the formation of the rule of law. The mere existence of a good law in the field of taxation, which is even modeled on successful systems in this field It has not had the necessary efficiency and effectiveness, and the law has lost its effectiveness and efficiency after a while, and has become somewhat implicit with the abandonment of the abrogated version. For example, even in the areas of guaranteeing the enforcement of criminal taxes, we have witnessed the incomplete efficiency and ineffectiveness of this type of law in practice.
Observance of the principle of equality and justice in the country's tax system is very important. The law should be the same for everyone and all are equal before the law Due to the lack of a comprehensive database of taxpayers' financial activities and the issuance of numerous directives and different views on individuals and their activities, the principle of equality has been somewhat diminished.
Therefore, in order to establish justice and tax equality, this equality of individuals before the law should be strengthened by creating a database of taxpayers' clothes and also compiling guarantees for the same performances. Because the goal of the state tax in the first step should be the fair distribution of wealth in the country among different segments of the people in the second step, in this way, to provide resources to manage the affairs of the country. But the first step seems to have been missed.
There is also no transparency about government revenue sources and this provides grounds for corruption and, consequently, tax evasion. Therefore, in some circumstances, we can hope to provide and apply the desired model of performance guarantee in the field of taxation To provide financial information to citizens in full transparency, despite legal restrictions; otherwise, financial corruption will lead to managerial corruption and administrative corruption consequently, one cannot expect an answer.
Transparency of tax enforcement guarantees limits ways of circumventing the law and tax evasion in the absence of an efficient enforcement guarantee system, the law is violated and its governance will face serious challenges.
As mentioned, we need administrative and managerial accountability to form a favorable model for guaranteeing tax executions. Accountability is certainly raised by asking questions and challenging the people against the government. But in the absence of clear and logical information, no question arises from the empty mind.
How in this situation can one expect accountability and persuasion of public conscience and public opinion in the field of taxes . In Iran to provide the desired model of taxation, despite the restrictions that exist as an exception and should not be interpreted too broadly to replace the original, one should think about developing a model in practice to provide the background for responding to public opinion.
Accordingly, in order to provide an appropriate model of executive guarantees in the tax system by observing the indicators of governance, the following should be considered:
