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:: Volume 6, Issue 17 (3-2019) ::
حقوق اداری 2019, 6(17): 53-74 Back to browse issues page
Law enforcement supervision analysis on tax authorities in the light of the principles of tax law
Abstract:   (359 Views)
As the tax system is important in the development of the country and the fair distribution of wealth in the community, the status of tax authorities and employees of the tax office and tax auditors will be as important as it is. Undoubtedly, the need to oversee tax officials and how these oversight are the main objectives of this article is because in the absence of oversight of tax officials, the possibility of corruption for defenders who are doing so for the reasons of social and economic anomalies increases and this corruption First, it reduces the real tax revenues of the government and, secondly, leads to a loss of taxpayer's trust in governance and a change in attitudes and ultimately in poor distribution of wealth and poverty. As a result, the issue of monitoring the behavior of tax officials is of great importance. The present paper tries to investigate this issue and what has already been relied on two aspects of regulatory control since the reform of the direct tax law of 1394, due to the fact that it now has a defect in the process of prosecution in the context of the tax laws. Principle of specialty.
Keywords: Tax, Tax Officer, Law Enforcement, Violations, Tax Hearing
     
Type of Study: Research | Subject: Special
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Law enforcement supervision analysis on tax authorities in the light of the principles of tax law. حقوق اداری. 2019; 6 (17) :53-74
URL: http://qjal.smtc.ac.ir/article-1-326-en.html


Volume 6, Issue 17 (3-2019) Back to browse issues page
فصلنامه علمی پژوهشی حقوق اداری Administrative Law
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