آسیب شناسی حقوقی دادرسی مالیاتی مبتنی بر رویکرد حمایت از رونق تولید

نوع مقاله : علمی پژوهشی

نویسندگان

• امین اله پاک‌نژاد ¹
• سید محمد مهدی غمامی ²
• داریوش ضرونی ³

¹ دانشجوی دکتری حقوق عمومی دانشگاه امام صادق (ع)، تهران

² استادیار دانشکده معارف اسلامی و حقوق دانشگاه امام صادق (ع)،

³ دانشجوی دکتری حقوق عمومی دانشگاه زاهدان زاهدان

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

چکیده

در شرایط اقتصادی امروز کشور، ضرورت توجه به رونق تولید ملی به عنوان شاه کلید عبور از مشکلات مورد اتفاق­ اقتصاددانان است. در راه رونق تولید ملی چالش­هایی وجود دارد که یکی از مشکلات اصلی متوجه نظام مالیاتی است. دادرسی مالیاتی به عنوان بخشی از نظام مالیاتی می­تواند بر سر راه رونق تولید اخلال ایجاد کند. به همین سبب، نیاز است متناسب با رویکرد حمایت از تولید به بررسی و آسیب­شناسی آن پرداخت. در همین راستا، ضروری است به این سؤال پاسخ داده شود که نظام حقوقی دادرسی مالیاتی می­تواند چه آسیب­هایی در راه تحقق رونق تولید ملی وارد کند؟ برای پاسخ به این سؤال با روش توصیفی-تحلیلی در سه حوزه­ی قوانین، مقررات و اجرا به بررسی مشکلات این مسئله پرداخته شده است.
 

کلیدواژه‌ها

• مالیات
• دادرسی مالیاتی
• رونق تولید
• نارسایی قوانین

مراجع

1. منابع و مآخذ

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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)