Analysis of Tax Crimes in the Direct Taxation Law from the Perspective of the Principle of Economic Stability Preservation

دانشنامه حقوق اقتصادی

Volume 32, Issue 27, September 2025, Pages 113-132   

Document Type: Scientific research

DOI: 10.22067/economlaw.2025.92324.1429

Authors

Abolghasem Khodadi^{* 1}; MohammadHossein Taheri²

¹Associate Professor, Department of Law, Shahed University, Tehran, Iran

²Master of Criminal Law and Criminology, Faculty of Law, Shahed University, Tehran, Iran

Abstract

1- INTRODUCTION
The tax system, as one of the main pillars of government revenue generation and the realization of economic justice, plays a crucial role in combating tax evasion and related offenses. One of the most effective tools in this regard is the criminalization of tax violations. In Iran, the Direct Taxation Law serves as the primary framework for defining tax-related crimes. However, the criminalization of these offenses has always faced challenges; on the one hand, it can enhance financial transparency, but on the other hand, it may lead to reduced economic security and increased pressure on economic actors. This article examines the principle of economic stability preservation and its impact on the legitimacy and effectiveness of criminalizing tax offenses, while also critically analyzing the proportionality of punishments in relation to the characteristics of the target community.
2- PURPOSE
The main benefit of this research lies in assessing the extent to which tax crimes align with the principle of economic stability preservation, as it can contribute to improving tax policy and enhancing the efficiency of the country's tax system. By examining this alignment, it becomes possible, on the one hand, to identify laws that, through the imposition of strict penalties, may undermine economic security and drive capital flight instead of increasing transparency. On the other hand, it provides a foundation for revising penalties and formulating more balanced tax policies. This research can also assist lawmakers in designing more effective legislation that aligns with the country's economic realities, thereby promoting tax justice and strengthening public trust in the tax system

Keywords

The principle of economic stability preservation; principles of criminalization; tax offenses; principle of economic security

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