POWER AND AUTHORITIES OF TAX ORGANIZATION IN IRANIAN TAX LAW

Tax, as the most initial and most important public revenue, principally plays an important role in providing public expenses and for this purpose, it enjoys an extraordinarily higher place for all states in the world. In this way in tax laws that are currently enforced in all states including Iran, special rights and powers have been granted to tax organization in order to allow it to carry out fully well it’s tasks and liabilities in this enterprise. These rights and powers are called as ‘tax authority exercise’ Nevertheless, today emphases are more laid on the motivated involvement and co-operations from tax payers than exercising any authorities and rights of these kinds. the example of which is already followed by Iranian tax law outhorities. Farther consideration of the case as mentioned above show that tax is counted as one unique manifestation of a state’s sovereignty and is best mixed with its authoritative continued existence.