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Volume 19 (2013)

Author = Rostami,, Vali

Number of Articles: 2
The legal study about Ex officio Assessment and Enforcement of tax; Symbols of Taxation Public Power in Iranian Tax Law

Vali Rostami; Ahmad Ketabi Roodi

Volume 19, Issue 2 , January 2013

https://doi.org/10.22067/le.v19i2.27374

Abstract
  Generally speaking, tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues, as the most critical factor. Indeed, we might say, that continuity of the governmental activities depend on receiving taxes. Thus, taxes occupy a high rank of importance ...  Read More