Modernizing the Legal Criminal Policy towards the Electronic Tax System

The virtual tax village in line with the transformation of the tax process from self-declaration based method to electronic data based method and with the aim of compiling and developing the tax information bank and using technology, taxpayers in a virtual tax space. It collects the ID card holders and their financial data with the help of modern technologies and by benefiting from systematic monitoring, it increases tax revenues and reduces the black figure of tax crime. Achieving the above goals requires a review of the extent of influence of legislative criminal policy. The new strategy of legislative criminal policy in keeping with the current needs of the economic system is faced with a new form of economic anomalies in the field of taxation and by adopting a criminalization approach based on the support of new technologies, new tax norms. E-state is included in the list of criminal laws in the form of tax crimes. Criminalization leads to the advancement of legislative criminal policy in the use of various governmental and societal responses against new tax values. The study of the laws related to this field shows that the legislative criminal policy is confronting new tax delinquents by adopting technical situation-oriented action measures and government responses, and in a revolutionary action, it is freed from its desire to Reconciliation with collaborative criminal policy to face tax crime unveils.