Pathology of Iran’s Tax Proceedings System and Its Governance Over Economic Activities
Keywords:
Tax Proceedings System; Pathology; Taxpayers' economic activities; Tax legislation; Iranian National Tax Adminstration (INTA)Abstract
The existence of many ambiguities in tax laws and regulations and the lack of stability of laws and regulations in terms of legal changes caused by changes in tax policies and the lack of quality in criminal policy are considered important legal challenges in the Iranian tax system. In this analytical-descriptive research, the pathology of Iran's tax judicial system has been examined. In Iran, the competence to investigate any dispute between the taxpayer and the tax affairs organization is the responsibility of the specialized judicial authorities depended to the executive branch with the procedure defined in advance. In case of a dispute between the taxpayer and the tax authority, the case is referred to the Tax Dispute Resolution Board as a tax dispute resolution authority. The source of possible disputes is the weak information system of the tax and ineffective tax arbitration procedures, and this dispute should be investigated in special courts with special procedures. Because only in this way, the cases referred to judicial authorities will be reduced, the quality of tax diagnosis will be improved, and the preparation of the profit and loss statement and the way of obtaining taxable profit will be much more effective.
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