Determinants of Tax Evasion in the Iran and Use of the Islamic Laws to Deal with Tax Evasion in Islamic World

Taxes are an important source of income that add to the financial needs of the government. it also controls and aids the better distribution of income and wealth in the country, even though it is a burden upon the population. Tax revenues in developing countries like Iran is more important than the oil revenues . on the other hand the compositions of tax revenues, due to economic, cultural and historical factors, vary from one country to another. However, according to research, developing countries have increased security problems in comparison to industrialized countries with regards to taking taxes. Studies in the Iran and others Islamic countries protest with the use of Islamic law to prevent tax and say that Islamic law will replace the existing tax laws.

Keywords:

Tax Accounting , Islamic Tax Low , Tax Evasion , Tax Income