The dominance of tax laws in the passage of time

The dominance of tax laws in the passage of time is under the reign of some principles like the principles of passage of time, unretroaction of tax laws, prompt performance of tax laws and the annual taxes. This article has got a comparative approach to the mentioned principles in the law system of Islamic Republic of Iran and other countries. The analysis of these principles in law system of other countries and its comparison with the law system of IRI presents their relative progression in these countries. Meanwhile, the law system of Iran has applies a similar approach with other countries about annual taxes, prompt performance of tax laws, and unretroaction of laws, butthe principle of the passage of time has been neglected in the reception level of tax laws of Iran.