Legal frameworks for avoiding of tax corruption

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.