نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیارگروه فقه و حقوق دانشگاه مذاهب اسلامی
2 گروه فقه و حقوق، دانشکده فقه و حقوق، دانشگاه مذاهب اسلامی، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Today, tax has become one of the most important tools of governments to provide current expenses and their general and large investments. So that by receiving taxes, in addition to regulating the country's executive system cycle, they can plan for future generations and implement infrastructure projects in various fields. Tax evasion in various forms and dimensions is one of the biggest obstacles to the smooth movement of this wheel, which in various ways causes disruption in the Islamic system, making the Islamic government ineffective, and on the other hand, the emergence of economic corruption and rent-seeking and the accumulation of wealth in the hands of some. And it creates pressure on others, and in this way causes disruption of the public order, disruption of the laws. In the current research, while examining such concepts, based on the descriptive analytical method, an attempt has been made to prove that paying taxes in the Islamic system is obligatory and non-payment is considered a crime, the punishments related to non-payment of taxes are applicable at different levels. And the jurisprudential evidences of criminalizing tax punishments cover most of the current world tax system.
کلیدواژهها [English]
)