نوع مقاله : مقاله پژوهشی
کارشناس ارشد حقوق عمومی، دانشکده فارابی، دانشگاه تهران، تهران، ایران
عنوان مقاله [English]
The tax system consists of two main components: tax determination and tax collection, and tax proceedings and tax dispute authorities are considered to be the most important parts of the tax system in the tax collection phase. The lack of tax information, the complexity and lack of transparency of the laws make the type of tax collection far from the coordinates of an optimal collection, and this distance of tax collection from an optimal collection causes disputes between taxpayers and the tax affairs organization and subsequently causes tax cases to be filed in judicial authorities (Administrative, quasi-judicial and judicial). Tax laws are established with the aim of collecting taxes to meet public needs, and in order for the tax system and its officials to perform this important task in an optimal way and to provide the funds necessary for the maintenance and survival of the government, the legislator has assigned special duties and powers granted to them, but it seems that Iran's tax system, while paying attention to the above issue, has not established measures to protect taxpayers during tax proceedings in order to protect their rights and observe the principles of fair proceedings. Therefore, fair decision-making in tax proceedings depends on the observance of a series of principles and rules in the proceedings, so that by observing these principles, we can draw a certain framework in distinguishing fair behavior from unfair behavior in the proceedings, while drawing an efficient tax system.