Fundamentals of Criminalization of Tax Evasion in the Iranian Legal System


  • Mohammad Ghasem Karimi Varaki Master of Criminal law and Criminology, Islamic Azad University, Ayatollah Amoli Branch, Amol, Iran
  • Mousa Eslami Varaki Master of Financial Management, Islamic Azad University, Ghaemshahr Branch, Ghaemshah, Iran



Despite severe economic sanctions and low oil sales rates, in order to finance the country's non-oil revenues, the need to protect and benefit from tax revenues becomes even more necessary, In this regard tax evasion in Iran is criminalized and the strategy of punishment in this regard is considered, but the adopted approach was not designed to form a powerful and deterrent strategy against tax evasion.After repeated amendments to the tax laws, the Iranian legislature has criminalized this economic phenomenon in Article 201 of the Law on Direct Taxes, approved in 2001, and in Article 274 of the amendment to the said law, approved in 2015. But from the point of view of the constituent elements of crime, there are many ambiguities in this matter. Tax evasion is a deliberate crime whose physical behavior can be of the act or omission act. In terms of circumstances, in order to provide tax evasion, it is not necessary for the perpetrator to intervene in setting the wrong circuit, but merely invoking the regulatory circuit by a third party is sufficient to commit the crime. On the other hand, in the case of omission, a period of three consecutive years must elapse. From the point of view of the result, there are several possibilities for the absolute or restrictive nature of this crime, which seems to be more in line with legal principles and interpretation in favor of the accused. In this study, the intention and effort is to rely on the method of descriptive and analytical study, explain and measure Iran's criminal regulations in the field of combating tax evasion to be on the agenda to finally through the studies and studies conducted deterrent and authoritative strategy Draw and recommend for the mentioned behavior.