The role of Administrative Justice Court in tax disputes in Iran

Tax trial has long preoccupied the minds of theorists of law. The dictatorship of rulers in the history withtaxpayers and also the supreme powers, points and authorities of the tax system has led many elites andsocial groups to control the ruler’s power and to make the tax receive methods lawful and the hearing tothe conflicts between taxpayers and the government. Studying the trend and rules of Iran’s law indicatethat the mentioned hearings is of two types: the first phase is the responsibility of the internal organs oftax organization and since this organization is an administrative no a judicial system, the termadministrative hearing has become common. In the next phase, specific Office references (quasi-judicial)have pronounced within the executive branch and under the supervision of the judicial authorities in thismatter. After the first stage, if the taxpayers are dissatisfied with the outcome, they can turn to the secondstage which is quasi-judicial proceedings. This study has been done to examine the role of theAdministrative Justice Court in tax disputes of Iran.

Keywords:

Taxes , Taxpayers , Tax Justice System , Tax Dispute Resolution Committee , The Court Of Administrative Justice