نوع مقاله : پژوهشی
نویسنده
دانشیار، گروه حقوق، دانشکده حقوق، علوم سیاسی و تاریخ، دانشگاه یزد، یزد، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
Objective: The purpose of this research is to explore the mindset and behaviors of attorneys at law regarding their obligation to pay taxes to the government. How do attorneys behave when faced with tax regulations? How might they utilize legal foundations and statutory strategies to prevent government tax collection?
Method(s): This study employs the Grounded Theory method. In this regard, semi-structured interviews were conducted with 21 attorneys at law in Yazd Province during the year 2023. Following open coding, 433 concepts were identified.
Finding(s): The challenge of government tax collection was considered the central phenomenon (main problem) of the research. The causes of this central phenomenon, along with the strategies employed by attorneys and the resulting consequences, , revealed that "instrumentalization of the law against tax collection" is the core category that connects all obtained concepts and categories.
Conclusion: The government's lack of regulation in the realm of tax collection coincides with a form of lawlessness on the part of attorneys. On the one hand, the government lacks rule-based order, and on the other hand, attorneys tend to instrumentally use the law to avoid paying taxes. Such a cycle leads to the reproduction of the tax collection challenge in Iran.
کلیدواژهها [English]
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