چکیده مقاله
Taxes are one of the most important sources of funding for governments Governments always try to collect taxes from taxpayers in the best way by creating an efficient system in order to finance the government's expenses But in Iran, we are facing widespread tax evasion The government is trying to collect and calculate taxes from natural and legal persons in a systematic manner according to the law of direct taxes by creating systems and systems Tax dispute resolution boards in Iran, as an administrative court, are responsible for resolving disputes between the administration and taxpayers, and the impact of the decisions and opinions issued by these boards in the realization of the rights of taxpayers and the tax system, shows the importance of observing the principles and rituals Fair proceedings are handled by these commissions Fair tax proceedings will not be possible without an independent court and without an independent judiciary The independence of tax dispute resolution boards and tax judges members of tax dispute resolution boards also depends on the proper structure and methods that allow for reasoned and fair decisions and opinions 1 The right to defense and openness of tax proceedings is one of the important rights of citizens in tax proceedings
کلیدواژهها
نویسندگان
Razieh Maleki Moghadam
Master of private law, Tehran, Iran Tax Affairs Organization of Iran Tehran, Iran
شیوه ارجاع
Maleki Moghadam, Razieh,1402,The rights of taxpayers in dispute resolution boards,The 10th International Conference on New Researches in Psychology, Social Sciences, Educational and Educational Sciences
ارائهشده در
مجموعه مقالات دهمین کنفرانس بین المللی پژوهش های نوین در روانشناسی، علوم اجتماعی، علوم تربیتی و آموزشی23 تیر 1402