اقتدارات و اختيارات دستگاه مالياتي در حقوق مالياتي ايران

POWER AND AUTHORITIES OF TAX ORGANIZATION IN IRANIAN TAX LAW

Tax , as the most initial and most important public revenue , principally plays an important role in providing public expenses and for this purpose, it enjoys an extraordinarily higher place for all states in the world. In this way in tax laws that are currently enforced in all states including Iran, special rights and powers have been granted to tax organization in order to allow it to carry out fully well itʹs tasks and liabilities in this enterprise. These rights and powers are called as ʹtax authority exerciseʹ Nevertheless, today emphases are more laid on the motivated involvement and cooperations from tax payers than exercising any authorities and rights of these kinds, the example of which is already followed by Iranian tax law outhorities. Farther consideration of the case as mentioned above show that tax is counted as one unique manifestation of a stateʹs sovereignty and is best mixed with its authoritative continued existence.