Abstract:
ﺗﻌﯿﻦ ﺑﺨﺸــﯽ ﺑﻪ ﻣﻌﯿﺎرﻫﺎی ارزﺷــﯽ در ﻗﺎﻟﺐ ﺗﺒﻌﯿﻀــﺎت ﻣﺜﺒﺖ ﻣﺎﻟﯿﺎﺗﯽ ازﯾﮏ ﺳــﻮ ﺳــﺒﺐ ﺗﻌﻤﯿﻢ ارزش ﻫﺎی ﺧﺎص ﺑﺮ ﻫﻨﺠﺎرﻫﺎی ﻋﻤﻮﻣﯽ ﻣﯿﮕﺮدد و از ﺳــﻮی دﯾﮕﺮ ﺑﻪ ﺟﻬﺖ ﻗﺎﺑﻠﯿﺖ ﺗﺴــﺮی آن ﻣﻮﺟﺐ رواج ﺗﺮﻓﻨﺪﻫﺎی ﻣﺎﻟﯿﺎﺗﯽ ﺟﻬﺖ ﺗﺤﺖ اﻟﺸــﻤﻮل ﻗﺮار ﮔﺮﻓﺘﻦ و ﺑﺮﺧﻮرداری از ﻣﻌﺎﻓﯿﺖ ﻫﺎ و ﺑﺨﺸــﻮدﮔﯽ ﻫﺎ و ﺳــﺎ ﯾﺮ ﺣﻤﺎﯾﺖ ﻫﺎی ﻗﺎﻧﻮﻧﯽ در ﻗﺎﻟﺐ ﺗﺒﻌﯿﻀــﺎت ﻣﺜﺒﺖ ﻣﺎﻟﯿﺎﺗﯽ اﺳــﺖ. ﻣﻌﯿﺎرﻫﺎی اﺧﻼﻗﯽ ، ﻣﺬﻫﺒﯽ ، اﻧﻘﻼﺑﯽ ﺣﺎﮐﻢ ﺑﺮ ﺗﺮﺟﯿﺤﺎت و ﺗﻤﺎﯾﺰات ﻗﺎﻧﻮﻧﯽ ﻣﺎﻟﯿﺎﺗﯽ ﺑﻪ ﺳــﺒﺐ ﻋﺎم و داﺋﻤﯽ ﺑﻮدن آﻧﺎن ﺳـﺒﺐ ﭼﺎﻟﺶ ﻫﺎﯾﯽ در ﻣﺮﺣﻠﻪ وﺿـﻊ و ﺗﺸـﺨﯿﺺ و ﺗﺸـﺪد در ﻣﺮﺣﻠﻪ وﺻـﻮل ﻣﺎﻟﯿﺎت در ﻧﻈﺎم ﻣﺎﻟﯿﺎﺗﯽ اﯾﺮان ﻣﯿﺸـﻮد. ﺑﻄﻮرﯾﮑﻪ در ﺣﻘﻮق ﻣﺎﻟﯿﺎﺗﯽ اﯾﺮان ﮔﺮاﯾﺶ ﺑﻪ ﺳـﻤﺖ ﮐﺎﻫﺶ و ﺣﺬف آﻧﺎن ﺳـﻮق ﭘﯿﺪا ﮐﺮده اﺳـﺖ، ﺑﻪ وﯾﮋه آﻧﮑﻪ ﺗﻮﺟﻪ ﺑﻪ درآﻣﺪ ﻫﺎی ﻣﺎﻟﯿﺎﺗﯽ از ﺟﻤﻠﻪ اوﻟﻮﯾﺖ ﻫﺎ در ﺳـﯿﺎﺳـﺖ ﻫﺎی ﻣﺎﻟﯽ ﻣﯿﺒﺎﺷـﺪ . ﺗﻌﺮﯾﻒ و ﺗﻌﯿﯿﻦ دﻗﯿﻖ ﻣﺤﺪوده ﻣﻌﯿﺎرﻫﺎی ارزﺷﯽ ﻣﺬﮐﻮر ﻣﯿﺘﻮاﻧﺪ در ﺟﻬﺖ ﺗﺤﻘﻖ ﻋﺪاﻟﺖ ﻣﺎﻟﯿﺎﺗﯽ ﻣﻮﺛﺮ ﺑﺎﺷﺪ.
Abstract: Determining value criteria in the form of positive tax discrimination on the one hand causes the generalization of specific values to general norms. On the other hand, due to its applicability, it causes the prevalence of tax tricks to be included and enjoy exemptions, pardons and other legal protections in the form of positive tax discrimination. . Ethical, religious, and revolutionary criteria governing legal preferences and distinctions, due to their general and permanent nature, cause challenges in the process of setting, recognizing, and intensifying tax collection in the Iranian tax system. As in Iranian tax law, there is a tendency to reduce and eliminate them, especially since paying attention to tax revenues is one of the priorities in fiscal policy. Precise definition and determination of the range of mentioned value criteria can be effective in achieving tax justice.Abstract: Determining value criteria in the form of positive tax discrimination on the one hand causes the generalization of specific values to general norms. On the other hand, due to its applicability, it causes the prevalence of tax tricks to be included and enjoy exemptions, pardons and other legal protections in the form of positive tax discrimination. . Ethical, religious, and revolutionary criteria governing legal preferences and distinctions, due to their general and permanent nature, cause challenges in the process of setting, recognizing, and intensifying tax collection in the Iranian tax system. As in Iranian tax law, there is a tendency to reduce and eliminate them,