Comparative Study of Legislative Criminal Policy in Tax Offenses in the Legal Systems of Iran and the United States

Abstract

This study, with a focus on examining the legal and enforcement mechanisms for combating tax evasion, seeks to elucidate the formation of tax criminal policy in Iran and the United States and to evaluate the effectiveness of each system in the prevention, detection, and control of tax violations. To achieve this objective, data were collected through documentary and library-based methods, including statutes, regulations, judicial decisions, policy documents, and domestic and international scholarly sources, and were subsequently analyzed using a descriptive–analytical approach with content analysis and comparative methods. The findings indicate that both legal systems employ a combination of criminal and non-criminal instruments; however, they differ in terms of institutional coherence, level of technological utilization, and preventive orientation. In Iran, the response structure is based on three layers—administrative, compensatory, and criminal—and despite the strengthening of the criminal dimension in the 2015 amendment, administrative sanctions continue to play a dominant role. Moreover, Iran’s criminal policy has recently shifted toward social and situational preventive measures, such as enhancing tax culture, mechanizing processes, and establishing information databases. In contrast, the U.S. system is characterized by an integrated and technology-driven structure, which—through coordinated collaboration among the Internal Revenue Service, the Department of the Treasury, and the Department of Justice—extensively employs tools such as big data analytics, artificial intelligence, and targeted deterrence. The use of progressive penalties, tax agreements, and the prosecution of high-profile cases has also contributed to increased tax compliance. Based on the findings, enhancing the effectiveness of tax criminal policy in Iran requires strengthening information infrastructures, increasing transparency, expanding monitoring technologies, and adopting more robust data-driven and preventive approaches.