Competent Authorities to Handle Complaints about Incorrect Tax Assessment and Collection with an Ethical Approach in Iran

Retrial is an additional combination of the words "retrial" and "trial". Trial is a means of justice and trial, like others, is in the introduction of error and error if there is a verdict that is accompanied by error as a result of the trial. Which must be reconsidered. In the relations between taxpayers and the tax system, a dispute is possible, which can be due to factors such as the weakness of the tax information system, taxpayers and some tax officials not informed of laws and regulations and instructions, weak tax procedures and so on.

From the perspective of administrative law, the supreme authorities of tax proceedings, for "administrative and judicial oversight" on the actions of tax authorities and departments, including the supreme administrative or judicial authorities, creating a unity of tax procedure, such as the general boards of the Supreme Tax Council, Court of Administrative Justice and the Supreme Court has a special and superior role in how to explain tax laws and regulations and provide tax "judicial interpretation" and tax judicial comment in line with the principle of equality, justice and non-tax discrimination and adjustment or elimination of unfair tax discrimination. In the field of ethics, one of the most important factors affecting the tax ethics of individuals is the degree of their trust in the government and the tax, legal and judicial system.