نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Tax crimes are among the major challenges facing contemporary financial and economic systems, as they may reduce public revenues, weaken tax justice, and disrupt economic order. In this context, the approach of participatory criminal policy, as a modern model in the prevention of economic crimes, emphasizes the simultaneous involvement of governmental institutions, the private sector, and professional bodies in managing and reducing the conditions that lead to crime. The aim of this study is to examine the role of participatory criminal policy in the prevention of tax crimes and to evaluate it within the framework of Iranian law in light of international standards. Using a descriptive–analytical method and relying on library-based sources, this research examines the theoretical foundations of participatory criminal policy, reviews international standards related to the prevention of tax crimes, and analyzes the status of Iranian law in this field. The findings indicate that international instruments and standards emphasize financial transparency, the exchange of economic information, and cooperation among different institutions, and they adopt a participatory approach in addressing tax crimes. In Iranian law, several measures have been taken to strengthen financial transparency and develop supervisory mechanisms; however, challenges such as limited institutional cooperation, weaknesses in the exchange of financial information, and the restricted participation of some economic actors still remain. The results of the study suggest that strengthening cooperation among relevant institutions, standards.
کلیدواژهها English