Evaluation Principles of "Right to defense" and "openness" of tax trial in the legal system of Iran and UK

"Right to defense “and "Openness” are important rights of citizens at the tax trial. In the British legal system inspired by old ideas “Procedural fairness" and "natural justice" primarily observation of these rights with other concepts and principles of a fair trial, was devoted to civil and criminal matters. with development of human rights approach and efforts of judges, particularly from the nineteenth century onwards, has become an undeniable necessity, observation of these criteria in administrative proceedings, including the tax authorities. Right to defense incorporated in regulation of tax tribunals an in the tax trials with all component and principle is openness. In the Iranian legal system, elements of right to defense have faults significant and some of them don’t recognition for taxpayers. About openness not mention in Tax dispute resolution commission trails and supreme council tax as authorities of special administrative trial, too and about procedural review on tax trials by administrative court of justice procedure is closed. Shortcomings in Iran legal system is basic defect about fairness of tax trials and it is essential to legislature think of about recognition and incorporated whole components of right to defense and openness in tax trials.