The Effects of Committing Tax Crimes and Ways to Prevent it in the Iranian Legal System

One of the most important aspects of taxation is the issue of tax crime, which is one of the most important concerns of tax systems today and harms the economy of society. This crime occurs when some people fail to disclose employment or income or both to tax authorities, so they do not report certain economic activities to legal offices numerically and statistically. Corruption in tax collection reduces tax revenues, discrimination, injustice and ultimately dissatisfaction among taxpayers, the effects and consequences of which are visible in the economies of countries and can even have serious effects on other social and political pillars of governments and political systems. Also threaten governments. The new law on direct taxes is a new development in dealing with tax offenses and aims to improve the performance of the tax organization. Avoiding tax evasion has been a major concern for the executive branch in recent years. Accordingly, the provision of criminal enforcement guarantees and their innovations in the amendment adopted in 1394 of the Direct Tax Law is considered an important step in this direction. Accordingly, it is necessary to carefully consider the factors that cause corruption or crimes in the tax system and then to examine the ways to prevent these crimes in Iranian criminal law so that appropriate solutions can be provided in this regard Appeared.