نویسندگان
1 دانشگاه تهران
2 داانشگاه تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Disputes resulting from assessment and reception of taxes are possible matters and consequently, some jurisdictions have formed in Taxes’ Affaires Organization in order to resolution of these disputes. The High Council of Tax is located in the climax of this system. The Rule of law and formation of independent jurisdiction to supervision on the enforcement of it, is one of the characteristics of democratic and legitimate regimes. Taking into account the aforementioned matters, the Administrative Justice Court have formed in the Iranian Legal System and according to the Administrative Justice Court’s Act, this Court is competent jurisdiction to formal supervision on tax dispute resolutions jurisdictions’ judgments. This article attempt to determine the roles and functions of High Council of Tax and to discuss the supervision of Administrative Justice Court to on these jurisdictions.
کلیدواژهها [English]
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