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VOL. 3, ISSUE 3 (2021)
The damages to the Iran's tax system in the covid-19 period
Authors
Fatemeh Kohan, Abolfazl Jafar Gholi Khani, Saeed Reza Abadi
Abstract
Damages to the tax system, in terms of legal and criminal law and criminology, is one of the most important threats to this system. In addition, the tax system faces more severe litigation challenges due to unprecedented and oppressive sanctions against Iran and the outbreak of the COVID-19 and its devastating economic consequences. Damages to the tax system, in terms of legal and criminal law and criminology, is one of the most important threats to this system. In addition, the tax system faces more severe litigation challenges due to unprecedented and oppressive sanctions against Iran and the outbreak of the COVID-19 and its devastating economic consequences. This study aims to investigate the weaknesses, strengths, opportunities and challenges of the tax proceedings system in Iran, in an analytical-descriptive method. The pathology of this system can reduce the number of cases in the courts, collect useful information from the Iranian National Tax Administration (INTA), and so on. Tax authorities should be informed of companies and individuals who declare their profits suspiciously and take the necessary measures. The findings of research showed that the professional and intimate behavior of tax officials with taxpayers can be very effective in informing the guidelines, preparing profit and loss statements.
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Pages:13-18
How to cite this article:
Fatemeh Kohan, Abolfazl Jafar Gholi Khani, Saeed Reza Abadi "The damages to the Iran's tax system in the covid-19 period ". International Journal of Law, Policy and Social Review, Vol 3, Issue 3, 2021, Pages 13-18
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