A Comparative study of The Rights of tTaxpayers in Iran and America

Abstract

Today, tax is one of the most important sources of government income, which plays an important role in providing public expenses. In addition, tax can be used by the government as the main tool of financial policies and ensuring social justice. On the other hand, in the process of tax recognition and collection, taxpayers are always There are influential factors in the tax system of the countries; therefore, respect of the taxpayers' rights by the relevant organization is one of the basic strategies and a condition for the success of the tax organization. The tax laws of Iran will help greatly. The main question is whether the legislators of Iran and the United States have recognized the rights of taxpayers? And what are the supposed rights for taxpayers in these countries? According to the available documents, the United States is the only country that has established modern and specialized laws in its tax law in relation to the rights of taxpayers, which is set as a suitable model for other countries. On the other hand, in Iran's tax laws, the rights of taxpayers have been dealt with in a general way, and there are scattered and inconsistent materials that can be examined. Therefore, the localization of the laws of other countries, especially the use of the tax laws of the United States, in Iran's tax laws, in order to protect the rights of taxpayers and As a result, it is suggested to improve the tax culture. The rights of taxpayers are mentioned in the tax authorities and tax dispute resolution bodies that constitute the country's tax system. In this article, only the rights of taxpayers are discussed by the tax administration.

Keywords

• tax
• taxpayers'
• rights
• tax laws of iran
• united states of america
• fair treatment