IRANIAN CRIMINAL SYSTEM'S APPROACH TO TAX EVASION

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KHALEGHI ABOLFATH; SEIFY GHAREYETAGH DAVOOD

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2016 | Volume:NEW SERIES- 23 | Issue:28 (76) Page(s): 181-207

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Information Journal Paper

Title

IRANIAN CRIMINAL SYSTEM'S APPROACH TO TAX EVASION

Author(s)

KHALEGHI ABOLFATH | SEIFY GHAREYETAGH DAVOOD | Issue Writer Certificate

Keywords

TAX CRIMESQ1

TAX EVASIONQ2

CRIMEQ2

TAXESQ2

AVOID TAXESQ2

Abstract

Tax evasion has the higher frequency in the economic CRIME rate. After the repeated reforms in the Direct Tax Act especially in Article 201 approved in 1380 and Article 274 in 1394, this economic phenomenon (tax evasion) was criminalized and punishable by imprisonment. But in terms of elements of CRIME and punishment, there are many ambiguities in this article. TAX EVASION is an intentional CRIME which physical behavior can be resulted from positive or negative actions. In terms of conditions for committing TAX EVASION, of fenders need not to direct perpetration the Fraud documents file but the facts cited in the third person settings, will suffice. In the other hand, the omission should be completed during three consecutive years. The element result for the ratio of the absolute or conditional CRIME much possibility arises that seems to be conditional its compliance with the principles of legal interpretation in favor of the accused. This article based on the systematic approach to the analysis of the elements that constitute the CRIME of TAX EVASION will be discussed.

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References

TAX EVASION IN THE VAT SYSTEM: A THEORETICAL MODEL

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APA: Copy

KHALEGHI, ABOLFATH, & SEIFY GHAREYETAGH, DAVOOD. (2016). IRANIAN CRIMINAL SYSTEM'S APPROACH TO TAX EVASION. TAX JOURNAL, NEW SERIES- 23(28 (76)), 181-207. SID. https://sid.ir/paper/89705/en

Vancouver: Copy

KHALEGHI ABOLFATH, SEIFY GHAREYETAGH DAVOOD. IRANIAN CRIMINAL SYSTEM'S APPROACH TO TAX EVASION. TAX JOURNAL[Internet]. 2016;NEW SERIES- 23(28 (76)):181-207. Available from: https://sid.ir/paper/89705/en

IEEE: Copy

ABOLFATH KHALEGHI, and DAVOOD SEIFY GHAREYETAGH, “IRANIAN CRIMINAL SYSTEM'S APPROACH TO TAX EVASION,” TAX JOURNAL, vol. NEW SERIES- 23, no. 28 (76), pp. 181–207, 2016, [Online]. Available: https://sid.ir/paper/89705/en

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