The legal study about Ex officio Assessment and Enforcement of tax; Symbols of Taxation Public Power in Iranian Tax Law
Author(s):
Abstract:
Generally speaking, tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues, as the most critical factor. Indeed, we might say, that continuity of the governmental activities depend on receiving taxes. Thus, taxes occupy a high rank of importance in most of the countries, especially Iran and England. Therefore, lots of powers and privileges have been granted to the tax system, in order to assure assessing and receiving taxes. These powers and privileges that emanates from state sovereignty, are called “Privileges of Public Power “in public law; and is named “Taxation Power“in financial and tax law. In attention to variation of these privileges, in the current research we decided to explain and describe two prominent taxation powers in assessment and compliance levels that always persuade taxpayer to pay tax; these powers are Ex officio assessment and Enforcement of tax.
Keywords:
Language:
Persian
Published:
Journal of Encyclopedia Economic Rights, Volume:19 Issue: 2, 2013
Page:
21
magiran.com/p1186925
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!