Document Type : Article
Author
Assistant Prof of Law, the Institute For Management And Planning Studies (IMPS), Tehran, Iran
Abstract
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.
Keywords
English
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