This article compares inheritance Tax exemptions in the Iranian and English Tax systems. In this article, the inheritance Tax system in both countries is examined in detail, emphasizing the similarities and differences. Since Taxes are considered one of the most important and main sources of financing public expenditures in any country, they require special attention. Traditionally, all Tax systems have exemptions to encourage and motivate Taxpayers to participate in economic and social affairs, and these exemptions can also be seen in inheritance Tax. This research aims to answer this central question: What are the similarities and differences between the Tax Laws of Iran and the United Kingdom regarding individuals exempt from inheritance Tax? In this regard, the following results have been obtained using a descriptive-analytical method: First, both Tax systems have legal provisions regarding inheritance Tax and Tax exemptions. Second, in terms of Tax similarities and differences, the Laws of these two countries have minimal similarities. Thirdly, the most important difference between them is that the UK Tax Laws have a flexible Tax system, while the Iranian Tax system faces a stable Tax system.

The architecture of a sound Tax system should be designed to enhance government revenue, minimize borrowing requirements, and simultaneously avoid discouraging economic activity. Tax exemptions constitute a legal mechanism that exempts specific income and capital sources from temporary or permanent Tax obligations. Primarily employed as a tool to implement government support policies, Tax exemptions aim to channel societal liquidity towards high-risk, non-profit, or low-yield ventures. Reducing dependence on oil revenues, a critical strategy for achieving sustainable economic development and growth, necessitates reforms to the existing inefficient Tax system. Establishing a clear, stable, and predictable legal and regulatory framework for the Tax system, including transparent and efficient Tax exemptions and incentives, is paramount for fostering sustainable investment. Effective Tax exemptions exhibit three key characteristics: they are targeted, conditional, and time-bound. However, the proliferation of numerous Tax exemptions within the Iranian economy, coupled with the observed inefficiency across various sectors, including agriculture, has presented several challenges. These include: diminished government Tax revenue; limited access to accurate financial and economic data pertaining to Tax-exempt activities; increased scope for Tax avoidance and evasion; and dispersed Tax exemptions across numerous Laws, leading to a surge in requests for the utilization or extension of exemptions. This research investigates the concept of Tax exemptions, identifies the types of exemptions approved within existing Laws and regulations, and proposes recommendations for their effective organization.

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.

peace means reconciliation, compromise and settlement. Depending on the Laws of the subject, it may be about resolving the existing conflict or preventing possible conflict in other cases. There are other uses for peace, referred to as peace, in a position in which there are any consequences that arise in its place, but its specific terms and conditions do not apply. The subject of this study is peace contract as a transaction and its special provisions in Tax Laws and regulations, so in this study, we try to consider that mainly the income from concluding such a contract is in the category of incidental income. From the point of view of the authors, there are ambiguities such as the date of Tax accrual on transfer by peace contract, transfer of goodwill with peace contract and related Tax, peace status of shares and company shares in commercial companies, cancellation of peace contract and review. The possibility or impossibility of refunding Taxes and the duties of notaries should be investigated in preparing peace documents.

The development of a country depends on its Governance. One of the pillars of good governance and its subsequent development is Decentralization and Governance at the Local Level. Considering that Governance in the Islamic Republic of Iran is centralized, the Decentralization of Governance from the National to Local Level is one of the country's concerns. With regard to determining the authority of local institutions by the law and considering the republican system of Iran, the position of the law is critical, and Tax Laws and Regulations are considered one of the major issues in governance, which the present research seeks to discover the Laws and regulations that prevent the Decentralization from the National Level to the Local Level in the Tax Structure of the Islamic Republic of Iran. In this research, the data were collected using the Library Method and examined, evaluated, analyzed, and criticized using the Descriptive-Analytical Method. Also, considering the Inductive Approach in the current research (All Applicable Tax Laws and Regulations have been included until the time of writing the article), the article leads to the conclusion that there is an attempt to decentralize and delegate authority from the center to the provinces and cities of each province in the Tax Laws and Regulations over time; However this has been completely unsuccessful and only Deconcentration has happened, and the decisions and policies in the field of Taxation, according to the existing Laws and regulations, are with the Central Government and the organizations in the provinces and the cities are only the implementer of the orders of the Central Government; therefore it can be said that there is Deconcentration, but Decentralization has failed.

The explanation and examination of the approach of the jurists of the Guardian Council in reviewing Tax legislation, or in other words, legislation related to Taxes and the Tax system of the Islamic Consultative Assembly, can not only have theoretical benefits but also familiarize ordinary legislators with this institution's perspective on the Sharia framework of Tax Laws. Consequently, if legislators pay attention to this framework, it could lead to a reduction in the lengthy legislative process. Investigating the approach of the Guardian Council and identifying instances where the jurists of this council have deemed the Tax legislation of the Assembly incompatible with Sharia principles is the main question of this research. Based on descriptive-analytical studies, the jurists of the Guardian Council have identified several issues as violations of Sharia in the context of aligning the Tax legislation of the Islamic Consultative Assembly with Sharia principles, including "lack of attention to the capabilities of Taxpayers," "oppression of Taxpayers," "holding Taxpayers responsible for the Tax payments of others," "seizing Taxpayers' assets to collect Taxes beyond a precautionary amount," "the priority of the Tax administration in collecting Taxes over other creditors," and "lack of consideration for justified excuses in deadlines." They have deemed legislation containing these issues as incompatible with Sharia.

This article conducts a comparative study of Iran's Tax Laws based on the theories of Adam Smith and Seyyed Jamaluddin Asadabadi. Adam Smith, as the founder of modern economics, proposed principles such as justice, certainty, proportionality, and economic efficiency in Taxation, which are still used in modern Tax system designs. Conversely, Seyyed Jamaluddin Asadabadi, with an emphasis on social justice and equitable wealth distribution, offered unique perspectives on Taxation. This article examines the history and evolution of Tax Laws in Iran and compares them with the theoretical principles of Smith and Asadabadi to analyze the strengths and weaknesses of Iran's Tax system. The findings indicate that while principles of justice and transparency have been largely implemented in Iran's Tax system, complexity, excessive bureaucracy, and pressure on lower-income groups remain major weaknesses. Finally, the article provides recommendations for improving Iran's Tax Laws based on the theories of Adam Smith and Seyyed Jamaluddin Asadabadi. These recommendations include simplifying Tax Laws, strengthening oversight and enforcement, adjusting Taxes based on payment ability, increasing transparency, and leveraging international experiences.

Tax culture is one of the new ways to get Tax that its promotion leads to more efficiency of Tax organization and Tax attraction. This research has done with the aim of analyzing factors influencing Tax culture in Iran for discovering main variables and usage of them for improving Tax culture and reducing people dissatisfaction in Tax payment. Target population of this research are employees of economical affairs which plays roles in determining and diagnosing of Tax, Tax disputing boards, information office and Tax services in the variety of provinces that randomly selected. The method of this research was library studies and survey. The results of this research showed that: 1. Level of Tax culture between people is low; 2. Unfamiliar with Tax payment importance is one of the Tax culture obstacles; 3.Tax regulation sampling and rationalization of Tax payment effects in development of Tax culture; 4.There is a significant relation between Tax education for people and reducing of Tax employee problems; 5.Increasing of justice and function of Tax organization effect on Tax development; 6.Honesty and felling responsibility is a factor of the Tax culture development.

The killing of Yazdgerd, the last Sasanid king in the years 31 in northeast Iran by an unknown miller, is one of the most important events in the Iran`s history. By the murder of this king Sasanid`s political life was terminated and Iran`s status was changed socially, economically and culturally. In spite of the end of Sasanid government, civilization elements of that government like old Tax regulations were transmitted to Islamic era. There has not been any independent study about the transmission and the quality of influence of these regulations yet. This article wants to answer this question using both a descriptive-analytic method and also an information collection one that in which contexts Sasanid`s Tax regulations had been transmitted and what effects they had in Tax context in primary Islamic centuries? Findings of this study show that Sasanid`s Tax regulations like Mukasama, Ushur, Massahi and Jizya had been used in primary Islamic centuries and they had been transmitted in financial, geographical and cultural contexts.

This research aims at studying and assessing factors affecting on Tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their Tax returns and related documents during the years 2009 to 2013, and their final Taxes have been determined and have reached to the stage of collection. The results indicate that time associated with the Tax investigation process and other related processes from issuing final Tax sheets to the collection of final Tax amounts, is not of any random arrangement. The factors including the accounting books audit or ex-officio assessment, Tax finalization processes, differences between accounting standards and accounting provisions of direct Taxes Act, and difference between assessed Taxable income and final income and lack of efficient Tax culture are effective on Tax lags, respectively. According to a time spent mostly on the process of Tax collection, firstly it has to do with the Taxpayer’ s file investigation, the interval between Tax return filing and issuance of Tax assessment sheets and secondly, it has to do with the period of the finalization of Tax case (whereby the Tax assessment sheet is served, a possible Tax objection is setteled and the final Tax sheet is issued). The first factor is related to the complexity of the Laws, Tax audit of books or ex officio assessment, the differences between accounting standards and and accounting provisions of Tax Laws as well as the defficiency of the Tax audit processes, large volume of Tax and audit cases files and the lack of planning and prioritization of Tax audit cases. And the second is related to weakness of Tax culture and the attitudes and behavior of Taxpayers in addition to the factors mentioned above.