نوع مقاله : علمی - ترویجی
1 دانشیار گروه حقوق جزا و جرم شناسی دانشکده حقوق و علوم سیاسی دانشگاه مازندران
2 دانشجوی دکترای حقوق جزا و جرم شناسی دانشکده حقوق و علوم سیاسی دانشگاه مازندران
عنوان مقاله [English]
Unlike the Direct Tax Law 12/03/1366 that in its seventh season (incentive and tax crimes), about violations and tax offenses which is more causing non-criminal sanction of a fine (in seven cases) to criminal sanction of imprisonment (just in 3 cases) and by comparing and contemplated in paragraph 60 Direct Tax Law Amendment Act 04/31/1394, can be seen that the latter law focus on the prevention of an increase in tax evasion, the increase in the number of who must pay tax, increase tax crimes and penalties in relation to Direct Tax Law. However, this shows the seriousness of legislator to prevent tax evasion in using more and more severe penal sanction but according to the criminal inflation, workload in judiciary and its focus on policies to reduce the jail population specially with the guidelines on regulating prisoners and reducing the jail population by the head of the judiciary, is not justified.
Investigate tax crimes, especially in the Direct Tax Law Amendment Act 04/31/1394 in materials criminalization of behavior involving the natural and legal persons and to prevent tax evasion and pursuant to paragraph 60 of the same law as for 274 (offenses set forth in paragraph seven) and 279 are attached to the Direct Tax Law 1366 and communication of them with the seventh seasons of Direct Tax Law and the possible versions of some of them by article 274 of the law amending the law on direct taxes and other related topics such as mens rea of tax crimes, the plurality of these crimes together or with other offenses, start to tax crimes, assisting in those crimes and the criminal liability for legal entities for tax crimes according to the rules and limitations envisaged by the law amending the law on direct taxes to the Islamic Penal Code 1392 form different topics of this article.