نوع مقاله : علمی- پژوهشی
نویسنده
حسابرس ارشد مالیاتی/سازمان امور مالیاتی کشور
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
According to the law of direct taxes, the income of all Iranian and foreign persons in or from Iran and the income of Iranian persons residing in Iran from abroad includes the payment of taxes. Therefore, the adequacy of tax laws has a great impact on regulating the relations between the Iranian government and the international business environment. The ineffectiveness of these laws in applying the desired tax governance to international economic actors can create a context for tax avoidance and evasion, and challenge tax justice. To ensure the adequacy of tax laws in effectively regulating the relationship between the government and foreign economic actors, it is necessary to know the international dimensions of tax laws. This article has examined the international dimensions of tax laws in terms of rulings on taxation at the transnational level in tax laws and the provisions of international tax agreements. Investigations were conducted around the laws and regulations related to the six functional areas of the tax system in order to determine in which areas we are facing the weakness of the law and at the same time suggestions were made to improve the tax laws in the areas
کلیدواژهها [English]
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