The legal study about Ex officio Assessment and Enforcement of tax; Symbols of Taxation Public Power in Iranian Tax Law

دانشنامه حقوق اقتصادی

Article 2, Volume 19, Issue 2, January 2013   

Document Type: Scientific research

DOI: 10.22067/le.v19i2.27374

Authors

Vali Rostami^* ; Ahmad Ketabi Roodi

Abstract

Generally speaking, tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues, as the most critical factor. Indeed, we might say, that continuity of the governmental activities depend on receiving taxes. Thus, taxes occupy a high rank of importance in most of the countries, especially Iran and England. Therefore, lots of powers and privileges have been granted to the tax system, in order to assure assessing and receiving taxes. These powers and privileges that emanates from state sovereignty, are called “Privileges of Public Power “ in public law; and is named “Taxation Power“ in financial and tax law. In attention to variation of these privileges, in the current research we decided to explain and describe two prominent taxation powers in assessment and compliance levels that always persuade taxpayer to pay tax; these powers are Ex officio assessment and Enforcement of tax.

Keywords

Tax; Taxation public power; Tax system; Ex officio assessment; Enforcement of tax