نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، گروه حقوق عمومی، دانشکده حقوق و علوم سیاسی، دانشگاه تهران، تهران، ایران.
2 دانشجوی دکتری حقوق عمومی، پردیس البرز، دانشگاه تهران، البرز، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Tax procedures, which have extensive concepts and scope, as well as fundamental principles and sources of law, include everything from tax legislation to determination, assessment, collection, and settlement of disputes, filing legal and criminal complaints, conditions for decision-making, issuing and enforcing all administrative, law enforcement, and judicial authorities’ judgments, including insourcing and outsourcing, in order to realize distributive and social justice, procedural justice, legal justice, criminal justice, tax administrative justice, and even restorative justice alongside tax justice. Every legal system is required to comply with the principles of tax trials, such as the principle of taxpayer information privacy, the principle of publicity in tax trials, the principle of peremptory norms in tax trials, the principle of the right to appeal tax trial judgments, and the adversarial principle in tax trials, in order to ensure a fair tax trial.
The current state of tax trials in Iran faces numerous difficulties both in the process and in trials on the merits, including hearings held in unofficial sessions due to the absence of the commissioner judge, issuance of stereotyped, irrational, and delegitimized judgments, delays in the enforcement of expert opinions, and prolonged proceedings, all of which disrupt fair trials and create an unfavorable and unacceptable situation. Therefore, it is essential to reform the structure and functionality of these authorities and to codify an administrative procedure law.
کلیدواژهها [English]
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