Document Type : research
Authors
1
PhD student of Public Law, Faculty of Law, South Tehran Branch, Islamic Azad University, Tehran, Iran.
2
Assistant Professor, Department of Public Law, Faculty of Law, Shahid Beheshti University, Tehran, Iran
3
Assistant Professor, Department of Public Law, Faculty of Law, Allameh Tabatabai University, Tehran, Iran.
4
Assistant Professor, Department of Public Law, Varamin-Pishva Branch, Islamic Azad University, Varamin, Iran.
10.22034/ejs.2023.393461.1431
Abstract
Background and Aim The diagnostic competence of administrative organizations, including the tax affairs organization, is one of the important issues of administrative law, which is closely related to the rights of citizens, and its supervision is of great importance in order to realize good administration. The purpose of this article is to examine the role of judicial supervision of the Administrative Court of Justice on the diagnostic competence of the Tax Administration in the realization of good administration.
Materials and Methods: This paper is descriptive and analytical using library method.
Ethical Considerations: In this paper, the originality of the text, honesty, and trustworthiness are respected.
Results: The findings indicate that the judicial supervision of the Court of Administrative Justice on the diagnostic competence of the Tax Affairs Organization. It plays an important role in the realization of good administration. The rule of law and fairness in front of the law and accountability are the most important components of good administration, and the supervision of the administrative justice devolve can cause the realization and implementation of these components in the process of diagnostic competence in the tax affairs organization, in which case the rights of tax payers are respected.
Conclusion: The role of judicial supervision of the Court of Administrative Justice on the diagnostic competence of the Tax Affairs Organization in the realization of good administration is faced with challenges such as multiplicity and ambiguity in the laws, which need to be reformed.
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