Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence

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Tajarloo Reza; MORADI RAMIN

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Journal Paper

Paper Information

Journal: ISLAMIC LAW RESEARCH JOURNAL Year:2020 | Volume:21 | Issue:1 (51) Page(s): 223-242

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Title

Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence

Author(s)

Tajarloo Reza | MORADI RAMIN | Issue Writer Certificate

Keywords

tax trial

fair trial

taxpayer rights

tax justice

Abstract

Tax procedures that have extensive concepts and scope, fundamentals and sources of law, include, from tax legislation to determining, demanding collection and settlement of disputes, filing legal and criminal complaints, decision making condition, issuing and performing all administrative, law enforcement and jurisdictions authorities judgments including insourcing and outsourcing to realize distributive and social justice, procedural Justice, legal justice, criminal justice, tax administrative justice and even restorative justice alongside with tax justice. Every legal systems requires to comply with principles of tax trial such as principle of taxpayer information privacy, publicity of tax trial principle, principle of peremptory norms in tax trial, principle of taking appeal to tax trial judgments and the adversary principle in tax trial to realize fair tax trial. The present situation of tax trial in Iran has numerous difficulties either in the process or the trial on merits, including hearing in unofficial trial because of absence of the commissioner judge, issuing stereotype, irrational and delegitimized judgments, enforcement delay in writ of expert opinion and prolongation of trial which interrupted fair trial and favorable and acceptable situation. Therefore it is essential to transform the structure and functionality of these authorities and also codification of administrative procedure law.

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APA: Copy

Tajarloo, Reza, & MORADI, RAMIN. (2020). Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence. ISLAMIC LAW RESEARCH JOURNAL, 21(1 (51) ), 223-242. SID. https://sid.ir/paper/954221/en

Vancouver: Copy

Tajarloo Reza, MORADI RAMIN. Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence. ISLAMIC LAW RESEARCH JOURNAL[Internet]. 2020;21(1 (51) ):223-242. Available from: https://sid.ir/paper/954221/en

IEEE: Copy

Reza Tajarloo, and RAMIN MORADI, “Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence,” ISLAMIC LAW RESEARCH JOURNAL, vol. 21, no. 1 (51) , pp. 223–242, 2020, [Online]. Available: https://sid.ir/paper/954221/en

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