بررسی معیارهای ارزشی حاکم بر تبعیضات مثبت مالیاتی در ایران
سال انتشار: 1401
نوع سند: مقاله ژورنالی
زبان: فارسی
مشاهده: 201
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شناسه ملی سند علمی:
JR_JOU-5-11_214
تاریخ نمایه سازی: 22 آبان 1401
چکیده مقاله:
Abstract: Determining value criteria in the form of positive tax discrimination on the one hand causes the generalization of specific values to general norms. On the other hand, due to its applicability, it causes the prevalence of tax tricks to be included and enjoy exemptions, pardons and other legal protections in the form of positive tax discrimination. . Ethical, religious, and revolutionary criteria governing legal preferences and distinctions, due to their general and permanent nature, cause challenges in the process of setting, recognizing, and intensifying tax collection in the Iranian tax system. As in Iranian tax law, there is a tendency to reduce and eliminate them, especially since paying attention to tax revenues is one of the priorities in fiscal policy. Precise definition and determination of the range of mentioned value criteria can be effective in achieving tax justice.Abstract: Determining value criteria in the form of positive tax discrimination on the one hand causes the generalization of specific values to general norms. On the other hand, due to its applicability, it causes the prevalence of tax tricks to be included and enjoy exemptions, pardons and other legal protections in the form of positive tax discrimination. . Ethical, religious, and revolutionary criteria governing legal preferences and distinctions, due to their general and permanent nature, cause challenges in the process of setting, recognizing, and intensifying tax collection in the Iranian tax system. As in Iranian tax law, there is a tendency to reduce and eliminate them, especially since paying atte
نویسندگان
کرم جانی پور
استاد
سیاوش هادی پور مطلق
استاد