نوع مقاله : مقاله علمی - پژوهشی
نویسندگان
1 استادیار گروه حقوق عمومی و عضو هیئت علمی دانشکدۀ حقوق و علوم سیاسی دانشگاه تهران
2 دانشجوی دکترای حقوق عمومی دانشگاه علامۀ طباطبایی و عضو باشگاه پژوهشگران جوان و نخبگان دانشگاه آزاد اسلامی واحد تربت‌حیدریه
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Generally speaking, tax is deemed as a manifestation of the government's authority and plays a key role in procuring public revenues as the most critical factor. Indeed, we might say that continuity of the governmental activities depend on receiving taxes. Thus, taxes occupy a high rank of importance in most countries, especially Iran and England. Therefore, lots of powers and privileges have been granted to the tax system in order to receive taxes speedily and in the best manner. These powers and privileges that emanate from state sovereignty are called “Privileges of Public Power “in public law and “Taxation Power“ in financial and tax law. In the current research, we explained taxation public power and its privileges from the perspective of the time and manner of levy in Iran and England, in two ways. We examined these factors in two mentioned countries and made a comparison between them.
کلیدواژه‌ها [English]
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