Challenges in Tax Laws and Regulations Concerning Governance Decentralization from National to Local Level

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Sayad Abdi Hossein; Rahmani Fazli Abdolreza; Ghourchi Morteza

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Journal Paper

Paper Information

Journal: Journal of Exalted Governance Year:2024 | Volume:5 | Issue:3 (پیاپی 19) Page(s): 127-150

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Information Journal Paper

Title

Challenges in Tax Laws and Regulations Concerning Governance Decentralization from National to Local Level

Author(s)

Sayad Abdi Hossein | Rahmani Fazli Abdolreza | Ghourchi Morteza | Issue Writer Certificate

Keywords

decentralization

Deconcentration

Iranian National Tax Administration

local governance

Tax Law

Abstract

The development of a country depends on its Governance. One of the pillars of good governance and its subsequent development is decentralization and Governance at the Local Level. Considering that Governance in the Islamic Republic of Iran is centralized, the decentralization of Governance from the National to Local Level is one of the country's concerns. With regard to determining the authority of local institutions by the law and considering the republican system of Iran, the position of the law is critical, and Tax Laws and Regulations are considered one of the major issues in governance, which the present research seeks to discover the laws and regulations that prevent the decentralization from the National Level to the Local Level in the Tax Structure of the Islamic Republic of Iran. In this research, the data were collected using the Library Method and examined, evaluated, analyzed, and criticized using the Descriptive-Analytical Method. Also, considering the Inductive Approach in the current research (All Applicable Tax Laws and Regulations have been included until the time of writing the article), the article leads to the conclusion that there is an attempt to decentralize and delegate authority from the center to the provinces and cities of each province in the Tax Laws and Regulations over time; However this has been completely unsuccessful and only Deconcentration has happened, and the decisions and policies in the field of taxation, according to the existing laws and regulations, are with the Central Government and the organizations in the provinces and the cities are only the implementer of the orders of the Central Government; therefore it can be said that there is Deconcentration, but decentralization has failed.

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