Strategic Studies of Jurisprudence and Law

Strategic Studies of Jurisprudence and Law

Participatory Criminal Policy in Preventing Tax Violations: An Economic Jurisprudence and Criminal Justice Approach

Document Type : research

Authors
1 Department of Criminal Law and Criminology, Qo.C., Islamic Azad University, Qom, Iran.
2 Department of Criminal Law and Criminology, Qo.C., Islamic Azad University, Qom, Iran
3 Department of Criminal Law and Criminology, Amin University of Law Enforcement Sciences, Tehran, Iran.
10.22034/ejs.2026.581797.2170
Abstract
Background and Aim: Taxation is one of the most significant instruments for securing public resources and achieving economic justice in governance systems. However, the expansion of tax violations and the limited effectiveness of purely punitive approaches indicate that effective prevention requires more comprehensive strategies. This study aims to explain the role of participatory criminal policy in preventing tax violations, with an emphasis on the foundations of economic jurisprudence and its connection to criminal justice.

Materials and Methods: This research is theoretical in nature and employs a descriptive analytical method.

Findings: Active participation of the government, civil society, media, and taxpayers—through tax education, information transparency, strengthening tax compliance culture, and creating incentive mechanisms—can reduce the factors leading to tax violations. Moreover, principles of economic jurisprudence such as justice, public interest, and social cooperation provide significant capacity for enhancing the legitimacy of the tax system and strengthening its social acceptance.

Ethical Considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed.

Conclusion: Combining participatory criminal policy with the principles of economic jurisprudence can provide an effective framework for sustainable prevention of tax violations by increasing public trust, strengthening tax culture, and promoting criminal justice.
Keywords
Subjects


Articles in Press, Accepted Manuscript
Available Online from 25 May 2026