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Legal jurisprudential examination of the public or confidential nature of tax proceedings
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Hamidreza Salehi *   |
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Abstract: (137 Views) |
One of the principles of the trial is its openness. The Tax Law does not specify the openness of tax trials. For this reason, sometimes there is a disagreement between the members of the tax dispute resolution board regarding the prevention of the presence of people other than taxpayers and their representatives. In this study, which is conducted in a descriptive-analytical manner, the question of whether the principle of openness of trials is also applicable in tax law is answered. Some people, citing the fact that the principle of openness of tax trials is among the principles of fair trials and that the Constitution requires openness of trials, international documents and regulations of leading countries also emphasize openness of trials, and there are numerous arguments in jurisprudence indicating that the openness of trials is essential in tax trials. It seems that the principle of public hearings does not apply to tax hearings, because first: although the public hearing principle is one of the principles of fair hearings, unlike the principles of impartiality, independence, and correspondence, it is not one of the fundamental principles. Just as compliance with this principle is not required in matters such as arbitration, it is also not required in tax hearings. Second: no jurist even considers the court to be public. Third: the Constitution considers the courts to be public, not other hearings. Fourth: there is no text regarding the public nature of tax hearings, and several tax laws consider information resulting from tax hearings to be confidential, which indicates that they are not public.
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| Keywords: Public hearing principle, tax hearing, confidential, tax dispute resolution board |
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Type of Study: Research |
Subject:
Special
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