حقوق فناوریهای نوین (Apr 2021)
New Approach of Tax Litigation in Quasi-judicial Authorities, with Emphasis on Dispute Resolution Systems in France, the United Kingdom and Germany
Abstract
The purpose of enacting laws and regulations in each country is to guarantee the fundamental rights of individuals in society by observing the principles of fair trial and not encroaching on the private rights of individuals, as well as protecting the public interest of society. Today, taxation as one of the main sources of income for governments, Due to the challenges associated with how to claim it As well as designing a dispute resolution mechanism for the collection of various taxes Based on the legal principles accepted in each country, It is a place of conflict between the government and the people.Therefore, it is necessary to form references in accordance with a model in accordance with legal principles So that the government on the one hand and the taxpayers on the other can be confident These authorities will be able to rely on the rules and respect the rights of the parties Finally, provide a just solution to the dispute And this important thing will not be achieved except by observing the principles of fair trial In a new system of proceedings that has been approved by all international legal institutions. Accordingly, various legal systems have been established regarding tax litigation Each of them may have strengths and weaknesses in terms of proximity or deviation from the principles of fair trial. In this article, by examining the patterns governing the tax dispute resolution system in Iran, Selected countries of the European Union as well as comparing the mentioned models,
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