عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In the taxation process occurrence of dispute between tax-payer and tax authority is something probable and quite natural. There are some references for tax dispute settlements, other than public courts. In tax dispute usually it is tried to settle the disputes through administrative formalities, otherwise they are referred to the first reference available, and that is "Tax Dispute Settlement Board". After this stage, there are some other references such as "High Council of Taxation" and "Administrative Justice Court" that deal with it on technicalities. Although the main purpose of this study is to shed light on different stages of tax trial and statutes in chronological order, it has been tried, also, to have an eye on the principles of efficient trial and their problems, in the margin. Also the status of Iranian regulations in this regard has been elaborated on.