Tax Crimes with an Approach to Penology in Iranian Law

The government's sources of revenue can be classified into two categories: tax-based and non-tax-based. The majority of the government's revenue is generated through taxes, which citizens in every country are required to pay for the use of public facilities and resources. This obligation has been enshrined in our country's economic development and resilient economy outlook document. The Direct Tax Law was approved by the parliament in 1988 and was revised in 2015. Article 274 of the Amended Direct Tax Law deals with tax offenses, and the various types of these offenses are mentioned. In current research, it has been tried to mention identified tax crimes and evidence inserted in law for tax payers and determine elements constituting these crimes and trying to take step in direction of reducing these crimes through identifying behaviors and actions which are considered tax crime based on law and also level path for more research in this field.