قواعد عمومي قراردادها و قواعد ضد خودداري و فرار از پرداخت ماليات

The General Rules of Contracts and the Rules of Anti-avoidance and Anti-evasion Paying Taxes (Tax Fraud)

مسئله وضع ماليات از جمله عوامل ايجاد تعادل ميان حقوق خصوصي اشخاص و منافع عمومي مي باشد. لكن نظام حقوقي قراردادها نيز در پي سعادت توامان فرد و جامعه عمل مي كند و قواعد عمومي قراردادها و اصول مسلم حقوق خصوصي، طي دوران متمادي كاركرد ويژه خود را پيدا كرده­اند. حقيقت آن است كه به­كارگيري قواعد فوق با هدف حفظ نظم عمومي در كنار حق هاي خصوصي اشخاص، جمع بين آزادي ها و حق هاي فردي با نظم عمومي را چه از ديدگاه حقوقي، چه اجتماعي و چه اقتصادي قابل پذيرش­تر مي­نمايد. قانونگذاران مالياتي با وضع قاعده­ هاي ضد خودداري از پرداخت ماليات، گاهي حقوق خصوصي اشخاص را ناديده گرفته و نظم عمومي قراردادها را بر هم زده ­اند. هدف تحقيق آن است تا با پياده سازي قواعد عمومي حقوق قراردادها به عنوان قواعد ضد خودداري از پرداخت ماليات، دخالت قانونگذار مالياتي در تعيين ماهيت قراردادها، تعرض به اصل حاكميت اراده، مشموليت مالياتي برخي قراردادها بدون پشتوانه حقوقي را به حداقل رسانده و از طرف ديگر تمكين حداكثري مالياتي محقق شود.

Taxation issues are among the factors which balance between private rights and public interests. But the legal system of contracts also works for the welfare of the people and society. The general rules of contracts and the principles of private law have found their essential functions during the years. Applying the above rules aimed at preserving public order along with the private rights of individuals, the combination of freedom and individual rights with public order makes it more acceptable from the legal, social or economic perspectives. The principles of tax law are always denounced, where private rights of individuals are violated and this leads to taxation away from their goals. Anti-tax avoidance rules created by tax legislators sometimes violate the private rights of persons and disrupt the general order of contracts. This Intervention neglects the principle of supremacy of will, taxable of some contracts without legal backing (Legality). The adoption of such tax laws causes disobedience and tax evasion. This is while resorting to well-known rules such as fraudulent conveyance (or transaction in order to avoid liability), fictitious transaction (or nominal transaction), illegitimate motives of transaction, depending on the circumstances and types of tax avoidance can be used as anti-tax avoidance rules. In this case, taxpayers face these rules which are basically used In order to protect the private rights of individuals, showed less resistance and it also leads to tax transparency.