بررسی معیارهای ارزشی حاکم بر تبعیضات مثبت مالیاتی در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حقوق عمومی ،واحد شیراز، دانشگاه آزاد اسلامی، شیراز، ایران

2 استادیار و عضو هیئت علمی گروه حقوق عمومی دانشگاه آزاد اسلامی واحد شیراز ، شیراز، ایران( نویسنده مسئول)

3 استادیار و عضو هیئت علمی گروه حقوق عمومی دانشگاه آزاد اسلامی واحد شیراز، شیراز، ایران

10.30510/psi.2022.290910.1829

چکیده

Abstract: Determining value criteria in the form of positive tax discrimination on the one hand causes the generalization of specific values to general norms. On the other hand, due to its applicability, it causes the prevalence of tax tricks to be included and enjoy exemptions, pardons and other legal protections in the form of positive tax discrimination. . Ethical, religious, and revolutionary criteria governing legal preferences and distinctions, due to their general and permanent nature, cause challenges in the process of setting, recognizing, and intensifying tax collection in the Iranian tax system. As in Iranian tax law, there is a tendency to reduce and eliminate them, especially since paying attention to tax revenues is one of the priorities in fiscal policy. Precise definition and determination of the range of mentioned value criteria can be effective in achieving tax justice.Abstract: Determining value criteria in the form of positive tax discrimination on the one hand causes the generalization of specific values to general norms. On the other hand, due to its applicability, it causes the prevalence of tax tricks to be included and enjoy exemptions, pardons and other legal protections in the form of positive tax discrimination. . Ethical, religious, and revolutionary criteria governing legal preferences and distinctions, due to their general and permanent nature, cause challenges in the process of setting, recognizing, and intensifying tax collection in the Iranian tax system. As in Iranian tax law, there is a tendency to reduce and eliminate them, especially since paying atte

کلیدواژه‌ها

ماهنامه جامعه شناسی سیاسی ایران
دوره 5، شماره 11
بهمن 1401
صفحه 4757-4780

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