جستجوی مقالات مرتبط با کلیدواژه "special approach" در نشریات گروه "فقه و حقوق"

Tax revenues are one of the most important elements in the country's economic system and play a significant role in economic growth and prosperity. Vice versa, tax crimes have a destructive effect on economic security, expansion of economic activities and domestic or foreign investment, and slows down the movement of the country's economic system. The tax recidivism is one of the phenomena that can not only increase its destructive economic effects but also intensify the tax pressure on taxpayers. Taxpayers must perform several legal tasks in separate time frames in each fiscal year; but they usually refrain from doing some of their legal duties during this period of time. This issue always exposes them to recidivism. Therefore, the criminal tax policy was formulated for recidivism, but they are based on diverse approaches and sometimes conflict with the idea of deterring the tax recidivism by taxpayers and non-taxpayers. In the tax laws, there are two approaches in tax recidivism by taxpayers, including specific approach in recidivism and incomplete compliance with the idea of deterrence, and three approaches in tax recidivism by non-taxpayers including criminalization of tax recidivism violations, incomplete compliance, and non-compliance with this idea. However, the limitation on implementation of recidivism conditions, the imbalance in recidivism punishment, the ambiguity in its effects and in the punishment of temporary dismissal of the sixth degree, not only the regulations of tax recidivism have faced a challenge; Rather, there is no balance between the criminal policy of tax recidivism by taxpayers and non-taxpayers.