Reviewing and criticizing the criminal policy of tax crimes

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TAJMIR RIAHI HOSEIN; ALE MOHAMMAD SEYEDEH FATEMEH

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2020 | Volume:28 | Issue:46 (94) Page(s): 25-50

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Information Journal Paper

Title

Reviewing and criticizing the criminal policy of tax crimes

Author(s)

TAJMIR RIAHI HOSEIN | ALE MOHAMMAD SEYEDEH FATEMEH | Issue Writer Certificate

Keywords

Tax CrimesQ1

Criminal PolicyQ1

Direct Taxes ActQ1

TaxQ2

Tax EvasionQ2

Abstract

The legislator, in pursuit of decentralization from the oil revenues system and the trend towards a Tax-based system, has adopted the Taxes Act/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Direct Taxes Act on 1394/04/31 and, in Article 274 of the Act, without providing a definition of Tax Crimes/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Tax Crimes and only after the expression Some examples of this economic crime have anticipated a sixth-grade punishment for committing such crimes. In this research, which was conducted through a library and descriptive-analytic study, by studying the specific elements of Tax Crimes/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Tax Crimes and sanctions of them in the Act, it became clear that Iranchr('39')s Criminal Policy against Tax Crimes/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Tax Crimes was based on cases such as maximum criminalization, The lack of graded and effective of sanctions in relation to natural and legal persons, the lack of attempt and the inclusion of time lapse in some of these crimes, and more than being based on participation and preventive programs specialized, aimed at dealing with Tax Evasion, based on a more diverse Criminal Policy of a more repressive nature than our former Tax rules

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APA: Copy

TAJMIR RIAHI, HOSEIN, & ALE MOHAMMAD, SEYEDEH FATEMEH. (2020). Reviewing and criticizing the criminal policy of tax crimes. TAX JOURNAL, 28(46 (94) ), 25-50. SID. https://sid.ir/paper/400857/en

Vancouver: Copy

TAJMIR RIAHI HOSEIN, ALE MOHAMMAD SEYEDEH FATEMEH. Reviewing and criticizing the criminal policy of tax crimes. TAX JOURNAL[Internet]. 2020;28(46 (94) ):25-50. Available from: https://sid.ir/paper/400857/en

IEEE: Copy

HOSEIN TAJMIR RIAHI, and SEYEDEH FATEMEH ALE MOHAMMAD, “Reviewing and criticizing the criminal policy of tax crimes,” TAX JOURNAL, vol. 28, no. 46 (94) , pp. 25–50, 2020, [Online]. Available: https://sid.ir/paper/400857/en

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