Document Type : Original Article
Highlights
A large part of the tax proceedings in Iran is the responsibility of the administrative authorities, and for this reason, the said process should be in accordance with the standards and principles of "good administration". In this regard, in this article, the degree of compliance of the current laws and regulations of the country in the field of tax proceedings in terms of the new law, with the criteria of good administration, has been examined in the descriptive-analytical method, and finally the conclusion has been reached that although Among the mentioned criteria, the principle of legality is respected more than other principles, but despite this, the principles of impartiality and independence, hearing, access to the file and legitimate expectation have not been given much attention, and the principle of observing a reasonable deadline is also despite the existence Legal rulings are only implemented in a part of the tax proceedings The implementation of the principle of providing the reasons for the administrative decision has not been considered very desirable and has not been paid attention to; Also, the principle of proportionality in tax proceedings is generally neglected; The principle of compensation for the damage caused to the citizens is also enforceable according to the provision in the law and through the supervisory institutions of the administration, especially the Administrative Court of Justice. Therefore, despite the reforms in tax proceedings and little improvement, the aforementioned principles have not been given much attention and care, and this necessitates the review and amendment of existing regulations and the drafting of new laws, including the Law on Tax Procedures with an eye on the taxpayer's rights, in order to achieve the process It shows more in line with today's world standards
In the discussed topics and the investigations carried out, it was determined and proven that in the process of tax proceedings, despite the reforms of 1400 and the slight improvement in this field, the principles and criteria of good administration have not been observed as desired, and sometimes the basic and fundamental rights of individuals have been violated by public authorities. It is violated. The main reason for this can be found in the sovereignty of taxation from the government's point of view. Because tax collection is one of the manifestations of governments' sovereign acts. This means that the governments unilaterally take decisions in this field without taking the opinions of the taxpayers and respecting their interests and impose it on the taxpayers by resorting to authoritarian means.
In Iran's legal system, there are some laws and regulations that can show this meaning and in general, its author's effort to create a favorable administrative system and subsequently create an administrative system based on the legal criteria of good administration. In some of the government approvals and approvals of the Supreme Administrative Council and the Civil Service Management Law and the Second and Third Development Laws and the general policies of the administrative system and the ethical charters of the administrations and in some of the decisions issued by the Administrative Court of Justice in the direction of reforming the country's administrative system, there are footprints. It can be seen from the observance of these principles. In this context, we can draw inspiration from the ruling spirit of paragraph 18 of directive number 16/99/200 dated 01/31/1399 of the Tax Affairs Organization, which was approved in order to respect the interests of taxpayers and trust their statements.
In some articles of the Charter of Citizens' Rights approved in 2015, the right of citizens to enjoy the right to decent administration based on the rule of law, transparency, justice, accountability and the obligation of all administrative authorities to comply with it and to prevent any profit-seeking, personal and family bias and prejudice is considered by the legislator. is placed; Therefore, even though the principle of legality is respected more than other principles among the mentioned criteria, but still the principles of impartiality and independence, hearing, access to the file and legitimate expectation have not been given much attention and the principle of respecting the deadline Reasonably, despite the existence of legal rulings, it is implemented only in some parts of the tax proceedings. The implementation of the principle of providing reasons for administrative decisions does not seem very desirable and has not been paid attention to. Also, the principle of proportionality in tax proceedings is generally neglected. The principle of compensation for the damage caused to the citizens is also enforceable according to the provision in the law and through the supervisory bodies of the administration, especially the Administrative Court of Justice. Despite the signs of some principles of good administration in the current laws and regulations, the lack of a coherent and codified law containing these principles and criteria, such as those found in the Charter of Fundamental Rights of the European Union and the European Code of Good Administrative Behavior, is one of the necessities of Iran's current legal system. It should be properly implemented by training administrative officials and law enforcers and improve the relations between the people and the executive bodies and provide the rule of trust between them.
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Law
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