The tax evasion in Iran, Challenges and Solutions

The tax is the amount of money or property that citizens of a country pay to their government accordance with the law, to be exploited in order to the administration of the country, providing the public and essential goods and services, ensuring public security and defense and construction and development by the government. A major part of the revenue sources of the government is provided by tax in most countries. One of the most important issues related to the creation and effective implementation of any tax is identification of tax escape routes and ways to prevent it. Because, tax evasion is accompanied with the social, economic and interactions affects consequences. Tax evasion, is illegal ways that people do to pay less tax, and resort to illegal means and practices, such as the account of, bribery, etc., is carried out through this. It is any illegal attempts to avoid paying taxes such as withholding necessary information about taxable income and benefits to the authorities. In the tax evasion, one or more of the criteria approved by the relevant authorities deliberately ignored, despite the implementation of activity with laws on performance. The tax evasion causes a decrease in government tax revenue and impairs in the government budget and is a major obstacle to the achievement of government to the envisaged objectives.

Keywords:

Tax Evasion , Challenges and Solutions , Iran