ضرورت و الزامات حقوقی تدوین و تصویب قانون جامع مالیات در ایران

The fragmentation, multiplicity, and frequent amendments of tax laws and regulations in Iran have contributed to reduced legal transparency, increased tax compliance costs, and decreased predictability of the business environment. Despite several attempts at legislative codification and consolidation, including the enactment of the Law on the Codification of Tax Laws of the Country in 2017, these efforts have not yet resulted in a comprehensive, coherent, and authoritative Tax Code. This study addresses the following research question: what legal and institutional requirements are necessary for the formulation and enactment of a Tax Code in Iran, considering the shortcomings of previous consolidation initiatives?

Employing a descriptive–analytical methodology, this research examines relevant legal documents, legislative experiences, and comparative studies on legal codification. The findings demonstrate that the primary challenge of Iran’s tax legal framework is not merely the existence of numerous laws, but rather the absence of an integrated mechanism for identifying, organizing, and consolidating valid tax provisions within a unified legal structure. The analysis of the 2017 tax law consolidation initiative indicates that merely identifying repealed or invalid provisions, without simultaneously compiling valid rules into a systematic framework, cannot fully achieve the objectives of legal codification.

The study argues that the development of a Tax Code requires institutionalized cooperation among the three branches of government, a clear thematic structure, preservation of valid existing provisions, and avoidance of extensive substantive amendments during the initial codification process. The originality of this research lies in conceptualizing a Tax Code as the final stage of tax-law consolidation and as an instrument for enhancing legal certainty, transparency, and predictability within the tax system. Ultimately, adopting such a code can reduce regulatory fragmentation, facilitate access to tax rules for taxpayers and administrative authorities, and contribute to improved tax governance.