Background and Aim: The imposition of taxes is aimed at renewing and continuing the opportunities and strengthening the opportunities of the economic system and creating a safe field for carrying out business activities and transferring a share of the incomes of economic activists to the government and society. Based on this, the purpose of this article is to examine the investigation of tax crimes in the Direct Tax Law Amendment Law approved in 2014.
Materials and Methods: This article is descriptive and analytical. Materials and data are also qualitative and data collection was used to collect materials and data.
Ethical Considerations: In this article, the originality of the texts, honesty and trustworthiness are respected.
Findings: The findings showed that the perpetrator of a tax crime with the combination of legal conditions and the requirements of criminal law deserves a criminal response, including punishment for punishment and preventive and educational measures, and the legislator, by adopting a legal criminal policy based on extended criminalization, has taken action against tax crimes, especially in 2014 has provided criminal support to the tax system of the Islamic Republic of Iran. At present, the most visible, the most obvious method of fighting tax crimes in Iran's specific tax law and criminal law system is criminal and collateral responses.
Conclusion: The result is that tax criminal law is mainly based on repressive, eliminative, and sometimes protective and educational criminal reaction, and less attention has been paid to the aspect of correction and treatment.