Fiqhī and Legal Foundations of Criminal Policy Against Tax Crimes

Document Type : Original Article

Authors

1 PhD Student in Criminal Law and Criminology, Higher Education Complex for Islamic Humanities, Al-Mustafa International University, Qom, Iran.

2 Full Professor, Department of Law, Faculty of Law and Political Sciences, Higher Education Complex for Islamic Humanities, Al-Mustafa International University, Qom, Iran.

3 Assistant Professor, Faculty of Fiqh and Law, Research Institute for Islamic Culture and Thought, Qom, Iran.

Abstract

One of the most effective methods for combating prevalent tax crimes is the logical and convincing explication of the foundations that legitimize criminal policy in response to these crimes, so that people become persuaded that the government, based on legal and religious principles, has the right to resort to various forms of criminal policy against perpetrators of tax crimes; thus, citizens should not imagine that the government, through the weapon of criminal policies, unjustly appropriates and seizes a portion of their assets by abusing force. In this research, the foundations that legitimize criminal policy against tax crimes are examined based on fiqhī and legal sources, and it addresses the question of which evidence obligates citizens to pay a portion of their income to the government in the form of taxes. The aim of the research is to prevent tax crimes by convincing citizens of the legitimacy and religious validity of these policies and encouraging obedience to them. The findings of the research indicate that criminal policy in combating tax crimes is founded on multiple and robust bases that effectively prove the legitimacy and righteousness of adopting this type of policy in response to tax crimes.

Keywords

References

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