Legal Studies in Digital Age 4 Serial Number 10 2025 03 25 Legal Challenges of Good Governance in Iran's Taxation System Legal Challenges of Good Governance in Iran's Taxation System 1 10 10.61838/kman.lsda.175 EN Journal Article 2024 11 05 <p>Good governance is a concept that encompasses the criteria, standards, procedures, and principles through which governments conduct public affairs, manage public resources, and ensure the protection of human rights (World Bank, 1992). On the other hand, taxation represents one of the most important sources of government revenue, enabling the achievement of public objectives. The realization of this revenue is inextricably linked to the presence of good governance. The examination of legal challenges that obstruct the realization of good governance within Iran’s tax system leads us to identify criminal enforcement guarantees as the most significant impediment. In addition, other important elements include transparency, accountability, and responsibility. From a structural perspective, legal reform in tax laws and regulations is required to achieve good governance in the taxation system. This includes enhancing transparency, accelerating procedural processes, promoting digitalization, increasing the efficiency of tax exemptions, preventing tax evasion, and drafting comprehensive tax legislation. Naturally, the outcomes of these reforms could manifest in increased citizen satisfaction, greater legitimacy of governing authorities, and progression toward sustainable development.</p> https://www.jlsda.com/index.php/lsda/article/download/175/153