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.
Article Type:
Research/Original Article
Administrative Law, Volume:6 Issue:18, 2019
55 - 79  
روش‌های دسترسی به متن این مطلب
اشتراک شخصی
در سایت عضو شوید و هزینه اشتراک یک‌ساله سایت به مبلغ 300,000ريال را پرداخت کنید. همزمان با برقراری دوره اشتراک بسته دانلود 100 مطلب نیز برای شما فعال خواهد شد!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی همه کاربران به متن مطالب خریداری نمایند!