Master of Public Law, Iran
Tax system in every country is one of the most important sub-branches of economic system. With respect to complexities in tax determination and collection, there were the probability of disputes between tax payers and tax organization on one hand and probability of government's and revenuers ’violating from legal principles and their authorities on the other hand. This article aimed to investigate and evaluate the selection, supervision and inspection systems in revenuers ’performance. The theoretical fundamentals of this article depend mostly on law concepts considering the Iranian regulation. Considering the main research approach which is based on analytical approaches, data collection was done attributively. The results of this article showed that current evaluation solutions in Iran are mostly traditional and they are emphasizing on punishment more than prevention; therefore, there is a strong need to forward-looking supervision and prevention systems for preventing from violations.
Selection, supervision, inspection, revenuers, Iran
