The Comparative Analysis of Tax Evasion in Iranian and Canadian Criminal Laws

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Meshkat seyed Mustafa

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Journal Paper

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Journal: MAJLIS & RAHBORD Year:2021 | Volume:27 | Issue:104 Page(s): 215-242

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Information Journal Paper

Title

The Comparative Analysis of Tax Evasion in Iranian and Canadian Criminal Laws

Author(s)

Meshkat seyed Mustafa | Issue Writer Certificate

Keywords

taxQ1

tax avoidanceQ1

Tax EvasionQ1

tax liabilityQ1

and tax offensesQ1

Abstract

In order to stop reliance on the oil economy and finance the yearly budget of the country, safeguarding tax revenues and benefitting from them are ever the more necessary. Tax Evasion is thus criminalized not only in Iran but also in most countries. However, the criminal strategy can only be effective if it is properly developed and implemented. The amendment of the Direct Tax Law in 1394, brought about a better level of performance from Iranian legislators in comparison to their performance on previous regulations. Also, by expanding the criminal scope of Tax Evasion, more activities were categorized as Tax Evasion, but this approach was not formulated in a way that would act as a powerful and deterrent Tax Evasion strategy. Hence, the use of disproportionate financial penalties, the lack of legal consequences for those attempting to evade taxes, the lack of explicit and general legal consequences and penalties for conspiring to evade taxes, and the lack of specification of the prosecution and investigation stages are only part of the most important holes within the Iranian legislative system against Tax Evasion. On the other hand, the Canadian Legislative System has adopted a better criminal justice policy in aspects of criminalization, penalization, and specialization in criminal proceedings to counter Tax Evasion. Therefore, this paper intends and aims to draw up and recommend a preventative and effective Tax Evasion strategy by analyzing and comparing the penal rules of Iran and Canada.

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APA: Copy

Meshkat, seyed Mustafa. (2021). The Comparative Analysis of Tax Evasion in Iranian and Canadian Criminal Laws. MAJLIS & RAHBORD, 27(104 ), 215-242. SID. https://sid.ir/paper/377751/en

Vancouver: Copy

Meshkat seyed Mustafa. The Comparative Analysis of Tax Evasion in Iranian and Canadian Criminal Laws. MAJLIS & RAHBORD[Internet]. 2021;27(104 ):215-242. Available from: https://sid.ir/paper/377751/en

IEEE: Copy

seyed Mustafa Meshkat, “The Comparative Analysis of Tax Evasion in Iranian and Canadian Criminal Laws,” MAJLIS & RAHBORD, vol. 27, no. 104 , pp. 215–242, 2021, [Online]. Available: https://sid.ir/paper/377751/en

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