TY - JOUR ID - 85954 TI - The Duty to Pay Tax and the Law of Obligations JO - Public Law Studies Quarterly JA - JPLSQ LA - en SN - 2423-8120 AU - Shahniaie, Ahmad AD - Assistant Prof of Law, the Institute For Management And Planning Studies (IMPS), Tehran, Iran Y1 - 2022 PY - 2022 VL - 52 IS - 4 SP - 1881 EP - 1903 KW - The principle of legality of tax KW - tax debts KW - the Tax Code [of Iran] KW - the general theory of obligation KW - Public Order DO - 10.22059/jplsq.2021.314151.2635 N2 - The duty to pay tax, as a debt of an income earner to the state, has special bases, institutions and rules compared with the other obligations. Considering the legal basis of tax obligation and its characteristics, many rules and concepts of the general theory of obligations do not apply to tax obligation. However, the basic legal principles such as public order, fundamental freedoms, legal justice which stem from basic and common elements of the legal system, apply to tax obligation as well. The purpose of this paper is to analyze the place and characteristics of tax obligation in the framework of the general theory of obligations. The method of research is analytical and is based on laws and regulations, and comparative studies. UR - https://jplsq.ut.ac.ir/article_85954.html L1 - https://jplsq.ut.ac.ir/article_85954_0a55349292afe60e21851fbaf4ffe3ec.pdf ER -