Legal Pathology of Supervision by the Tax Disciplinary Prosecutor on the Behavior of Tax Officials

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Motaharimanesh Mehdi; Khosravi Hassan; Mirzadehkohshahi Nader

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2021 | Volume: | Issue: Page(s): 95-124

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Information Journal Paper

Title

Legal Pathology of Supervision by the Tax Disciplinary Prosecutor on the Behavior of Tax Officials

Author(s)

Motaharimanesh Mehdi | Khosravi Hassan | Mirzadehkohshahi Nader | Issue Writer Certificate

Keywords

TaxQ4

Tax Monitoring ProsecutorQ4

Tax disciplinary oversightQ4

Behavior of tax officialsQ4

Abstract

The unfavorable behavior of Tax officials is one of the factors that cause the loss of Taxpayers' trust in the Tax system and consequently leads to an inefficient Tax system. The present study, with a descriptive, analytical-qualitative approach, examines the necessity and manner of monitoring the Tax disciplinary prosecutor on the behavior of Tax officials, damages, ambiguities and gaps, legal analysis of violations and liability of Tax officials according to the Direct Taxes Law and the latest amendment. The results show that due to the lack of structural and normative independence of the Tax disciplinary prosecutor's office in a special sense, including the lack of a prosecutor's office, separation of prosecutor's duties from the prosecutor's office and most importantly lack of financial independence and systemic dependencies. The dominance of political attitude over administrative attitude at the macro level has caused The supervision of the Tax disciplinary prosecutor over the Tax officials for the above reasons and also the lack of sufficient research tools is not necessary and effective in combating corruption and increasing the health of the Tax administrative system, which is the ultimate goal of the legislature. Legal materials of the sixth chapter of Direct Taxes Law Take place.

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