Criminalization of non-payment of taxes From the point of view of jurisprudence of Islamic religions and Iranian law

Articles in Press

Document Type : Research Paper

Authors

1 Associate Professor of Jurisprudence and Law, University of Islamic Religions

2 Department of Jurisprudence and Law, Faculty of Jurisprudence and Law, University of Islamic Religions, Tehran, Iran

Abstract

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.

Keywords

Fiqhe Moqaran

Articles in Press, Accepted Manuscript
Available Online from 24 October 2023

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