The legal pathology of tax prosecution based on the production boom protection approach

Document Type : Scientific research

Authors

• Aminullah Paknejad,
• Sayed Mohammad Mehdi ghamamy,
• , Dariush zarouni

https://doi.org/10.22067/lowecon.2022.41773

Keywords

• Taxes
• tax proceedings
• boom in production
• insufficiency of laws

References

1.  

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   4. Public Sector Studies Office (2018). review of tax litigation process in Iran; Pathology and ways to improve it, colleagues: Iman Fadaei, Farzaneh Chaharband, Behnaz Kamyab. (in persian)
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   Laws and provision

   18. The law of direct taxes approved in 1987 with its subsequent amendments and its executive regulations
   19. Value Added Tax Law approved in 2007
   20. Law on the Organization and Procedure of the Court of Administrative Justice (approved in 2013)