عنوان مقاله [English]
نویسنده [English]چکیده [English]
Tax systems (TS) in their various dimentions are a main focus of economist's arguments. The ethical principles which can be served as a behavioral nature of TS, determine the normative direction of TS and the quality of it's performances and the effects of taxation.
In this paper we attempt to provide a framework for analyzing the ethical principles for “ALAVI” taxes based on a descriptive method. This study have abundant theoretical, applicable consequences, and findings in association with tax process which include:
Necessity of adherence to the laws and regulations, pay attention to the development and prosperity of the society and the protection policy in production, in designing taxes, of justice in the region consumption accuring resources collecting tax, prevent the weakening and breaking the limits of private property of tax payers in the process of tax collection, treatment the best and the most correct manner of possible and with satisfaction and willingly in the process of paying taxes etc. Some several policy recommendations are presented in the final section.