نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حقوق, واحد ارومیه, دانشگاه آزاد اسلامی, ارومیه, ایران.
2 دانشجوی دکترا، حقوق عمومی، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract
A large part of the tax proceedings in Iran is the responsibility of the administrative authorities, and for this reason, the said process should be in accordance with the standards and principles of "good administration". In this regard, in this article, the degree of compliance of the current laws and regulations of the country in the field of tax proceedings in terms of the new law, with the criteria of good administration, has been examined in the descriptive-analytical method, and finally the conclusion has been reached that although Among the mentioned criteria, the principle of legality is respected more than other principles, but despite this, the principles of impartiality and independence, hearing, access to the file and legitimate expectation have not been given much attention, and the principle of observing a reasonable deadline is also despite the existence Legal rulings are only implemented in a part of the tax proceedings The implementation of the principle of providing the reasons for the administrative decision has not been considered very desirable and has not been paid attention to; Also, the principle of proportionality in tax proceedings is generally neglected; The principle of compensation for the damage caused to the citizens is also enforceable according to the provision in the law and through the supervisory institutions of the administration, especially the Administrative Court of Justice. Therefore, despite the reforms in tax proceedings and little improvement, the aforementioned principles have not been given much attention and care, and this necessitates the review and
کلیدواژهها [English]
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