فهرست مطالب انسیه گودرزی

How taxes are determined has an undeniable impact on social justice. Tax, as a tool for implementing financial and social policies, can be considered as a means to implement the government's financial policies on the one hand, and on the other hand, by applying some facilities to some sections of the society, it can also facilitate the implementation of the government's social policies. The meaning of tax justice is the right, appropriate and proper distribution of the tax burden on the taxpayers. For this purpose, this article aims to identify justice-oriented indicators in two main tax laws in Iran, i.e. Direct Taxes Law and Value Added Tax Law. Therefore, the research method is mixed. Based on this, in the first part of the research, using the content analysis method, 68 indicators were calculated based on the four traits of Proportion, equality, inclusiveness and fairness for tax-centered justice, and in the quantitative part of the research, the results were obtained by forming an expert group including 35 questioned tax experts and It was evaluated and ranked through binomial and Friedman tests. Finally, suggestions were made for the expansion of tax justice.

In all the countries of the world, tax has been considered as a stable source for providing financial revenues of the government and it has been divided into different types. Tax revenues of governments are achieved in different ways, but an important point to note is that taxes are not provided only by having a tax structure and organization. What should be considered in receiving taxes from economic operators is having enough information about business activities. For this purpose, the law of shopping terminals and taxpayer system was approved by the Islamic Council in 2018. While it has not been fully implemented yet.

Based on this, this article has been done with the aim of analyzing the obstacles to the implementation of the Law of Store Terminals and Taxpayer System in Iran. The type of research is qualitative. Therefore, by using thematic analysis, themes from the interviews were coded. The statistical population of the research is 20 employees of the tax organization, law teachers and accountants.

The obstacles identified were categorized into four legal, tax, organizational and technological categories, and based on this, the necessary solutions were presented at the end.

These solutions include strengthening laws and regulations, education and public awareness, creating cooperation between institutions, developing technical infrastructure and facilitating organizational processes.