Analysis of Factors Affecting The Commission of Tax Crimes

Taxes are recognized as sustainable government revenues. Hence, the requirement for taxpayers and citizens to adhere to taxes can be the key to developing and improving social welfare and economic growth and development. This research has been written in a descriptive-analytical method to identify the factors affecting the non-compliance of taxpayers. Unfortunately, despite the various efforts made to spread and expand the acceptance of taxes, we still see a high level of tax crimes. The findings of the research indicate that the various causes that lead to tax crimes are discussed in different aspects of the tax system. Since the Iranian tax system consists of three pillars of tax laws and regulations, tax organization and structure and taxpayers, the study of the causes of tax crimes was initially investigated in these three pillars. For example, we see the existence of weaknesses in the framework of tax laws and regulations, and the lack of quality and transparency of tax laws as a legal basis for the commission of tax crimes.