نوع مقاله : علمی - ترویجی
نویسندگان
استادیار دانشکده حقوق و علوم سیاسی دانشگاه تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
As a country having an exhaustive system in the matter of taxation and relying considerably on its revenues, France has necessarily enacted laws and regulations in order to provide frauds and to realize these revenues. This article examines the offences and the particularity of the procedure in the matter of taxation and intends to show how the French legislator combats frauds with the penal sanctions.
کلیدواژهها [English]
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