Evaluation of the criminal policy of the Islamic Republic of Iran in relation to tax crimes

Document Type : Original Article

Authors

1 PhD Student, Criminal Law and Criminology, Islamic Azad University, Bandar Abbas Branch, Hormozgan, Iran

2 Department of Criminal Law and Criminology, Ramhormoz Branch, Islamic Azad University, Ramhormoz, Iran

10.30510/psi.2022.321828.2866

Abstract

Tax revenue plays a significant role in financing the country and allows the government to invest in prosperity, economic growth and prosperity. Tax penalties prevent economic growth and prosperity. These crimes in the amendment The law of direct taxes was criminalized in 1394 and according to Article 274 of the law amending the law of direct taxes, a number of actions and omissions have been specified as a tax crime. Committing tax offenses will occur in two areas. One area of taxation is annual performance and one area of VAT is tax. In the meantime, tax evasion, despite the high rate of delinquency in tax offenses, has become more common. The Iranian legislature, after repeated amendments to the tax laws, has also criminalized this economic phenomenon in the above article and has provided for imprisonment. The present study has analyzed Iran's criminal policy towards tax crimes by analytical-descriptive method and citing library sources, and seeks to answer the question of what effect criminal laws have on the prevention of tax crimes? Criminal law as a tool of repression and punishment in criminalization and confrontation with tax crimes are among the cases that, in addition to providing appropriate criminal regulations, also require non-criminal regulations.

Keywords

Political Sociology of Iran
Volume 5, Issue 11
January 2023
Pages 3967-3979

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