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.
Rostami, V., & Ketabi Roodi, A. (2014). Powers and Privileges of Tax System from the Perspective of the Time and Manner of Levy
(A Case Study of Iran and England). Comparative Law Review, 4(2), 19-35. doi: 10.22059/jcl.2014.36311
MLA
Vali Rostami; Ahmad Ketabi Roodi. "Powers and Privileges of Tax System from the Perspective of the Time and Manner of Levy
(A Case Study of Iran and England)", Comparative Law Review, 4, 2, 2014, 19-35. doi: 10.22059/jcl.2014.36311
HARVARD
Rostami, V., Ketabi Roodi, A. (2014). 'Powers and Privileges of Tax System from the Perspective of the Time and Manner of Levy
(A Case Study of Iran and England)', Comparative Law Review, 4(2), pp. 19-35. doi: 10.22059/jcl.2014.36311
VANCOUVER
Rostami, V., Ketabi Roodi, A. Powers and Privileges of Tax System from the Perspective of the Time and Manner of Levy
(A Case Study of Iran and England). Comparative Law Review, 2014; 4(2): 19-35. doi: 10.22059/jcl.2014.36311
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