نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار دانشگاه آزاد اسلامی واحد قائم شهر، شهر قائمشهر
2 استادیار گروه حقوق، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.
3 دانشگاه ازاد اسلامی. واحد آیت اله آملی
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Taxes are one of the major sources of government revenue. Therefore, governments always aim to collect the maximum amount of tax from taxpayers. But in all legal systems, there is always a possibility that taxpayers will use loopholes in the tax laws and in this way pave the way for tax evasion. The reasons for tax evasion can be listed in two categories: normative and structural. Normative reasons are those that are mostly derived from the legislator's actions and loopholes that make tax evasion possible. Also, the structural reasons are the reasons that are rooted in the structure and organization of the provincial tax system. After stating the reasons for tax evasion, one should seek to provide legal solutions to prevent this. Legal measures such as clarifying and how to spend tax revenues, revising tax laws and regulations, tax culture and strengthening the guarantee of administrative executions are mentioned. In this research, a descriptive-analytical research method has been used and its results show that although with the reforms made in the tax laws, we can hope to reduce tax evasion, but the tax system still needs to be updated.
کلیدواژه‌ها [English]
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