عنوان مقاله [English]
The tax detection phase is one of the main tax stages that determines the fate of a tax case and can provide or undermine the taxpayer rights. Therefore, it is important to extract and explain the legal rules governing this stage.
The question is, what are the rules governing Iran’s legal systems regarding the tax detection phase? In spite of the existence of several legal criteria that can be identified at the tax detection stage, the most important and applicable of these terms can be summarized in the "Seven Criteria". These seven criteria are often in line with the rights of taxpayers, because the tax Organization has superior sovereignty and power, and violations of taxpayers' rights are more likely. However, some of the criteria are also intended to facilitate the taxation process by the Organization. The method used in this study is descriptive-analytical. The method used in this study is descriptive-analytical.