جستجوی مقالات مرتبط با کلیدواژه "جرم مالیاتی" در نشریات گروه "فقه و حقوق"

Iranian National Tax Administration (INTA) made the prosecution of tax crimes subject to the implementation of the internal bylaws (by-law or code of conduct) of the implementation of article 274 of the Direct Tax Code in 2018. Accordingly, the prosecuting of these crimes requires a complaint by the Tax Administration after obtaining a favorable opinion of the Tax Crimes Task Force (TFTC). In fact, the authority of the prosecutor’s office in evaluating the prosecution is limited and, in some way, limited to the previous assessment and opinion of the tax office. The by-law simulates the “Commission on Tax Crimes” in French law which was approved and enacted by the French parliament nearly half a century ago. One of the justifications for establishing this mechanism is the principle of proportionality in prosecution according to which only severe tax fraud cases are pursued in the criminal authorities (institutes) after the administrative process in the tax administration and lack of results. This policy of selecting severe cases is in line with the thought of criminal response deterrence and public prevention. In fact, the tax administration prefers to respond to failure to fulfill tax obligations with administrative-financial reactive responses and allocate criminal responses to severe tax frauds and fraudulent design. This mechanism definitely faced serious reforms in 2018. Unlike French law, which both the anticipation of the Tax Crimes Commission and its reforms, aimed at clarification, were made by the Parliament, in Iran, the by-law is approved by the Tax Administration and not the legislature.

Taxation is one of the methods of financing governments that by spending it on economic affairs and business projects and in the light of good governance, ultimately leads to growth and development. In Iran, with the aim of improving the performance of the tax system to reform the financial structure of the government by improving tax planning, in the draft bill of the country's tax system and by implementing a comprehensive tax plan and the use of information and communication technology and mechanized methods, witness the evolution of the tax system. Are. The law imposes certain tax obligations on business owners, who will be subject to tax penalties if they do not fulfill their obligations on time, in which case they will be tried and sentenced to the punishment prescribed by law. Therefore, the question is what tax crime is included in the draft bill of the country's tax system transformation and what measures can be taken to prevent it?  

Due to the nature of the subject, the present study has been done in terms of applied purpose and in terms of collecting information by documentary method and by studying valid laws and sources and the obtained information has been analyzed descriptively-analytically.

The effective factors in tax crime include complex tax system, economic factors (poverty, tax rate, inflation) and social factors (injustice and discrimination). In the draft of the new bill, the examples of tax offenses include preparing false documents, concealing the income from economic activity, not sending tax returns, not submitting value-added tax (VAT) and conducting formal transactions.

In criminal prevention, we see criminality in Article 275 and determining only the punishment of imprisonment, which is a matter for reflection. Also, there is ambiguity in the definition of the beginning of a crime and the examples and methods of its identification. Non-criminal prevention of tax offenses includes situational prevention (defining and guaranteeing comprehensive tax and accounting laws and regulations, eliminating the overhead system, filling legal gaps, formulating laws to meet the needs of society, reforming the economic structure and deregulation) and social prevention (measures). Prevention is education-oriented and the role of the media in awareness-raising).