Tax Appeal Authorities in Tax Disputes

Nader Hashemi, Mohammad Reza Moravej


The importance of taxation and its role in providing government income is undeniable. In most advanced and industrialized countries, taxation is the main source of government income. Given the importance of taxation as a source of government income, efforts have always been made to make tax laws precise and prevent injustice to taxpayers by enforcing them properly. Due to the complexity and specialization of the process of determining and collecting taxes, disputes between taxpayers and tax authorities are inevitable. For this reason, measures are taken to resolve potential disputes between taxpayers and tax authorities. Iran's tax system is no exception to this issue, and a mechanism has been provided in the country's tax system to address potential disputes between taxpayers and tax authorities, with the Supreme Tax Council being the highest authority for this purpose. On the other hand, due to the possibility of the government violating legal principles and its own powers and infringing on taxpayers' rights regarding taxation matters, judicial oversight by the Administrative Justice Court has been recognized as official for the decisions made by these authorities.

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