Study the precautionary analysis of taxation crimes

Tax is the main source of sustainable government revenue and, in fact, the main motive for the existence of the tax system in various countries is the financing of the general administration of the country and the provision of social and economic services, but underestimating the taxes in Iran and reliance on unsustainable government revenues and public expenditure through natural resources have led to an increase in the rate of tax non-compliance. In the meantime, given the position of taxes in improving social and economic conditions, it is essential to prevent tax crimes, which is nowadays proven by the experience that there is far less cost than treatment or dealing with the offender. This study aimed to identify and propose preventive measures to prevent entry into the area of tax crimes and tax evasion. For this purpose, at first, it has tried to clarify the concept of preventing tax non-compliance by referring to the preventive measures envisaged in the tax laws and since all the legal cases approved by the law have not resulted in the complete elimination of tax crimes and the prevention of tax crimes, it has been explaining and presenting other solutions after mentioning legal provisions.