نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حقوق عمومی دانشگاه تهران، تهران، ایران
2 دانشجوی دکتری تخصصی حقوق عمومی، پردیس البرز، دانشگاه تهران، البرز، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Tax procedures that have extensive concepts and scope, fundamentals and
sources of law, include, from tax legislation to determining, demanding
collection and settlement of disputes, filing legal and criminal complaints,
decision making condition, issuing and performing all administrative, law
enforcement and jurisdictions authorities judgments including insourcing
and outsourcing to realize distributive and social justice, procedural Justice,
legal justice, criminal justice, tax administrative justice and even restorative
justice alongside with tax justice. Every legal systems requires to comply
with principles of tax trial such as principle of taxpayer information privacy,
publicity of tax trial principle, principle of peremptory norms in tax trial,
principle of taking appeal to tax trial judgments and the adversary principle
in tax trial to realize fair tax trial.
The present situation of tax trial in Iran has numerous difficulties either in
the process or the trial on merits, including hearing in unofficial trial because
of absence of the commissioner judge, issuing stereotype, irrational and
delegitimized judgments, enforcement delay in writ of expert opinion and
prolongation of trial which interrupted fair trial and favorable and acceptable
situation. Therefore it is essential to transform the structure and functionality
of these authorities and also codification of administrative procedure law.
کلیدواژهها [English]
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