گفتمان سیاست جنایی شیوه‌نامه داخلی اجرای مواد 274 الی 277 قانون مالیات‌های مستقیم

در طول تاریخ،بیشترِ تابعان حقوق کیفری همیشه به نوعی دربرابر پرداخت مالیات مقاومت نشان داده و با توسل به تقلب،مرتکبِ جرم یا تخلف مالیاتی شده‌اند.از منظر سیاست جنایی، پیامدهای سوء تخلف مالیاتی و ویژگی‌های مرتکبان آن، چنان متنوع، فراگیر و خاص است که گونه‌شناسی پاسخ‌گذاری و فرآیند پاسخ‌دهی به آن‌ها را نیز متنوع کرده و بسته به این‌که در هر دوره کدام رویکرد پاسخ‌دهی در اولویت متولیان سیاست جنایی قرار گرفته‌باشد، مقررات مختلفی وضع شده‌است. گاهی با غلبه رویکرد سزادهی، جرم‌انگاری و کیفر‌دهی اولویت یافته‌است و گاهی در رویکرد جبرانی، واکنش چند‌مرحله‌ای با هدف جبران و اعاده وضع به قبل از ارتکاب جرم یا تخلف از طریق مذاکره، گفتگو و اخطار اجرا شده‌است. در رویکرد اخیر، هدف اعاده وضع به قبل از ارتکاب جرم و جبران و خسارت‌زدایی مالی از رهگذر مذاکره و گفتگو است. نظام مالیاتی، قبل از هر چیز به دنبال این است که مودی مالیاتی متخلف، مالیات واقعی یا معوقه خود را پرداخت کند، لذا گفتگو با وی را ترجیح می‌دهد. درنتیجه به عنوان حربه پایانی و در آخرین مرحله، چنانچه مودی حاضر نشد مبلغ مورد نظر را پرداخت کند و یا در صورت تکرار تخلف، در مراجع قضایی اقدام به طرح شکایت کیفری می‌کند. هدف پژوهش حاضر که با روش توصیفی-تحلیلی و با ابزار کتابخانه‌ای و استناد به پرونده‌های مالیاتی مربوطه و دادنامه‌های کیفری مالیاتی گردآوری شده است، بررسی رویکردهای سیاست جنایی اجرایی سازمان امور مالیاتی در مواجهه با جرایم مالیاتی با تاکید بر شیوه‌نامه داخلی اجرای مواد 274 الی 277 قانون مالیات‌های مستقیم می‌باشد. سازمان امور مالیاتی با انتخاب رویکردی التقاطی تلاش کرده‌است تعقیب کیفری این دسته جرایم را به عنوان گزینه آخر معرفی و با پیش‌بینی یک رویکردی بی‌سابقه در سیاست جنایی ایران، اعمال مقررات کیفری موضوع قانون مالیات‌های مستقیم را منوط به اجرای شیوه‌نامه داخلی مربوطه نموده‌است.

a discourse on criminal policy and internal guidelinesfor the implementation of articles 274 to 277 ofthe direct taxes law

throughout history, most of the subjects of criminal law have always resisted paying taxes in some way and have committed crimes or tax violations mainly by resorting to fraud. from the point of view of criminal policy, the consequences of tax violations and the characteristics of its perpetrators are so diverse, comprehensive and specific that the typology of response and the process of responding to them have also diversified and depending on which response approach has been prioritized by those in charge of criminal policy in each period. various regulations have been established. sometimes, with the predominance of the punishment approach, criminalization and punishment have been prioritized, and sometimes, in the compensatory approach, a multi-stage reaction has been implemented with the aim of compensation and restoring the situation before committing the crime or violation through negotiation, discussion and warning. in the latter approach, the goal is to restore the situation before the crime was committed and compensate and eliminate financial damages through negotiation and dialogue. the tax system, first of all, seeks that the delinquent tax payer pays his actual or arrears tax. therefore, he prefers to talk with him. as a result, as a final tactic and at the last stage, if the taxpayer refuses to pay the desired amount or if the violation is repeated, he will file a criminal complaint in the judicial authorities. the purpose of the current research, which was compiled with a descriptive-analytical method and with library tools and referring to the relevant tax files and tax criminal proceedings, is to investigate the approaches of the executive criminal policy of the tax administration in dealing with tax crimes, with emphasis on the internal guidelines for the implementation of articles 274 to 277 of the direct taxes act. by choosing an eclectic approach, the tax affairs organization has tried to introduce the criminal prosecution of this category of crimes as the last option, and by predicting an unprecedented approach in iran’s criminal policy, the application of the criminal provisions of the direct taxes law depends on the implementation of the relevant internal code of conduct.introductioncriminal policy, as a set of measures and strategies aimed at preventing and combating crimes, has always faced complex challenges in dealing with tax-related offenses. tax crimes, including violations and fraud associated with tax evasion, hold particular significance due to their direct impact on the national economy, public resource management, and social justice.from a criminal policy perspective, tax crimes, given the diversity of offenders’ characteristics and the extensive consequences of such offenses, require multidimensional and targeted responses. at times, punitive measures and the use of criminal penalties are prioritized. however, in other cases, compensatory and negotiation-based approaches, which focus on restitution and restoring the status quo, are preferred.in this context, the internal guidelines for implementing articles 274 to 277 of the direct taxation act have been developed as an innovative tool for managing tax offenses. these guidelines, by providing an operational framework, aim to balance the objectives of criminal justice and tax policy. the main emphasis of this approach is on restitution through negotiation and interaction with the offending taxpayer, resorting to criminal prosecution only in cases of non-cooperation. this represents a significant shift in iran’s criminal policy, moving from a purely punitive approach toward a combined and negotiation-oriented strategy. thus, this introduction highlights the importance of smart policymaking in the field of tax crimes and the role of internal guidelines in advancing tax objectives and reducing pressure on the judicial system.methodologythis study was conducted using a descriptive-analytical method, with data collected from library resources, tax-related cases, and criminal court verdicts. the main objective is to examine the executive criminal policy approaches of the iranian tax administration in addressing tax crimes, focusing specifically on the internal guidelines for implementing articles 274 to 277 of the direct taxation act.discussiontax crimes, due to their extensive economic and social repercussions, demand special attention from criminal policymakers. the iranian tax administration has adopted an eclectic approach to addressing these crimes. this approach emphasizes negotiation and restitution, initially seeking to encourage taxpayers to pay their actual or overdue taxes. if the taxpayer refuses to cooperate, criminal proceedings are considered the final resort.the internal guidelines for implementing articles 274 to 277 of the direct taxation act, representing a novel initiative in iran’s criminal policy, establish specific criteria and stages for addressing tax offenses. these guidelines make the enforcement of criminal regulations conditional on completing internal and non-criminal procedures. in this framework, negotiation and dialogue are employed as key tools for resolving tax disputes. in cases of repeated offenses or refusal to cooperate, criminal actions are taken.resultsthe analysis of the collected data indicates that the internal guidelines of the iranian tax administration have provided an effective operational framework for managing tax crimes. by emphasizing non-criminal methods and considering criminal prosecution as a last resort, these guidelines have increased the level of interaction with non-compliant taxpayers and contributed to the reduction of tax violations and crimes.conclusionthe approach adopted in the internal guidelines for implementing articles 274 to 277 of the direct taxation act, which prioritizes dialogue and restitution, represents a positive transformation in iran’s criminal policy on tax crimes. this approach not only fulfills the government’s tax objectives but also alleviates pressure on the judicial system.to further enhance this policy, it is recommended that specialized training programs on managing tax crimes be conducted for tax administration officials. additionally, periodic reviews of the operational feedback on these guidelines should be undertaken to ensure their continued effectiveness.