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اسدالله یاوری حامد ادریسیان

چکیده

وصول به‌موقع مالیات در کشور ما از چالش‌های اصلی نظام مالیاتی است. همین موضوع هر سال بر درآمدی که دولت در بودجه سالانه خود پیش‌بینی می‌کند، اثرگذار است. دلایل متفاوتی برای تأخیر در وصول مالیات می‌توان برشمرد که بدون شک، سرعت پایین فرایند حل‌وفصل اختلافات مالیاتی یکی از اصلی‌ترین عوامل چنین تأخیری است. در فرایند وصول مالیات، بروز اختلاف بین مؤدیان و ممیزین مالیاتی، امری اجتناب‌ناپذیر است؛ اما از منظر حقوقی متعدد بودن مراحل دادرسی و عدم پیش‌بینی سازوکار مناسب در برخی از این مراحل، موجب اطاله دادرسی می‌شود. لذا وجود یک نظام دادرسی مالیاتی کارآمد می‌تواند سرعت حل‌وفصل اختلافات را افزایش دهد. در این مقاله عواملی را که خصوصاً در قوانین و مقررات ایران موجب اطاله دادرسی مالیاتی می‌شود، بیان می‌کنیم و متناسب با آن به ارائه راهکار در جهت حذف یا کاهش اثرگذاری این عوامل می‌پردازیم. پیشنهاد‌های ما به اصلاح مهلت‌های اعتراض و رسیدگی، پذیرش توافقات جزئی بین مؤدی و سرممیز، محدود کردن حق اعتراض، تخصص قضات منتصب، تعدیل یا حذف رسیدگی در هیئت ماده 251 مکرر مربوط است.

جزئیات مقاله

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ارجاع به مقاله
یاوریا., & ادریسیانح. (2018). راهکارهایی برای کاهش اطاله دادرسی مالیاتی. دانشنامه حقوق اقتصادی, 25(13), 1-26. https://doi.org/10.22067/le.v25i13.58773
نوع مقاله
علمی پژوهشی