Challenges for Using other Person's Commercial Card in the Tax Law System of Iran(With an Attitude to Legislative and Executive Policies)

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Ameri Reihaneh; ASGHARI SAMIRA; majdabadi farzane; ALIPOUR HOSSEIN

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2019 | Volume:27 | Issue:43 (91) Page(s): 35-54

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Information Journal Paper

Title

Challenges for Using other Person's Commercial Card in the Tax Law System of Iran(With an Attitude to Legislative and Executive Policies)

Author(s)

Ameri Reihaneh | ASGHARI SAMIRA | majdabadi farzane | ALIPOUR HOSSEIN | Issue Writer Certificate

Keywords

Tax CrimesQ1

Commercial CardQ1

LegislativeQ1

Executive PoliciesQ1

Abstract

Given the macroeconomic policies of reducing dependence on oil revenues (as the most important sources of government revenue) and increasing tax revenues, a decisive response to the phenomenon of tax evasion has become the most important economic and political goals of the government. The use of the other person's Commercial Card as one of the tax evasion techniques is one of the Tax Crimes that the legislator has referred to in Article 274 of the recent amendment to the direct tax law to its criminal offense. Despite the positive step that the legislator has taken in this direction in dealing with one of the most important Tax Crimes according to studies and researches, in practice, dealing with perpetrators of crime, the executive, judicial and regulatory authorities faced challenges and ambiguities. One of the most important of these challenges is non-observance of legal standards in the issuance and renewal of Commercial Cards, negligence in checking the company's registration capability, lack of familiarity with the judicial system with Tax Crimes, lack of formation of the prosecutor's office and the special tax court so far, lack of awareness of the taxpayers, and existence of serious barriers to impeach.

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APA: Copy

Ameri, Reihaneh, ASGHARI, SAMIRA, majdabadi, farzane, & ALIPOUR, HOSSEIN. (2019). Challenges for Using other Person's Commercial Card in the Tax Law System of Iran(With an Attitude to Legislative and Executive Policies). TAX JOURNAL, 27(43 (91) ), 35-54. SID. https://sid.ir/paper/374852/en

Vancouver: Copy

Ameri Reihaneh, ASGHARI SAMIRA, majdabadi farzane, ALIPOUR HOSSEIN. Challenges for Using other Person's Commercial Card in the Tax Law System of Iran(With an Attitude to Legislative and Executive Policies). TAX JOURNAL[Internet]. 2019;27(43 (91) ):35-54. Available from: https://sid.ir/paper/374852/en

IEEE: Copy

Reihaneh Ameri, SAMIRA ASGHARI, farzane majdabadi, and HOSSEIN ALIPOUR, “Challenges for Using other Person's Commercial Card in the Tax Law System of Iran(With an Attitude to Legislative and Executive Policies),” TAX JOURNAL, vol. 27, no. 43 (91) , pp. 35–54, 2019, [Online]. Available: https://sid.ir/paper/374852/en

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