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:: Volume 6, Issue 18 (6-2019) ::
حقوق اداری 2019, 6(18): 55-79 Back to browse issues page
Legal frameworks for avoiding of tax corruption
Abstract:   (643 Views)
Tax department is a judicial financial system and due to its sensitivity of justice and its execution may create a base for corruption fields. In this regard, it will be an obligation in governmental and society management to make a method for its decrease. Subject of this  paper is legal eras to confront with tax corruption. The main question of paper is: what are legal themes to confront and decrease tax corruption? And what is the position in Iranian Tax law?
Hypothesis of research: There is legal, security, judicial and supervision on confront and decrease tax corruption toward advancement Iranian Tax law system. Among reasons to non success with control of tax corruption in Iran, we can referred to lack of legal plan and in this regard, comprehensive plan  should be compiled without attention to one dimension view point. With regard to importance of healthy administrative system and its effect in state development, writers of paper to pay more attention to concept of tax corruption, its reasons of finding and effects from legal stand point till its importance of control may be better understand
Keywords: Legal Eras, Tax Corruption, Law Making, Supervision, Tax Bonus, Tax Fines
Type of Study: Research | Subject: Special
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Legal frameworks for avoiding of tax corruption. حقوق اداری. 2019; 6 (18) :55-79
URL: http://qjal.smtc.ac.ir/article-1-375-en.html

Volume 6, Issue 18 (6-2019) Back to browse issues page
فصلنامه علمی پژوهشی حقوق اداری Administrative Law
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