United Kingdom

One of the most important economic topics in every country is considering tax issues as a way of increasing the government's income through attracting public confidence by observing the principles of proceeding in the tax system of the country which might likely cause a national production boom, increase economic growth rate, reduce unemployment and the fair distribution of wealth. In this regard, since the majority of taxpayers in a country pay taxes and at the same time their rights might be threatened, it is therefore necessary to establish courts and tribunals for settlement of rights and resolving hostility, and because of the close connection of individuals with the issue of tax, they may refer to these authorities more than others. Accordingly, references must be made in accordance with a fair proceeding in order to best determine the rights of the modalities, which will not be achieved except through the adoption of fair trial principles that are endorsed and supported by international legal institutions and are accepted as the principles for the implementation of fair results in the global prosecution system. Today, there are several systems of tax proceedings in different countries, each of which has weaknesses and strengths in terms of affinity and fairness of fair proceeding principles. In this paper, by examining the tax jurisdiction of Iran, the United States, Britain, Germany and France, as well as the patterns of exploitation of each of these systems and comparing the tax systems of these countries with the accepted principles of fair proceeding, the degree of proximity or the distortion of the above tax systems into the principle of the implementation of justice, which should be the ultimate goal for lawmakers, will be studied.

The UK’s departure from the EU is a pivotal moment in the history of Europe. The United Kingdom and the European Union has a longstanding relationship going back to 1973; however, against all expectations, in a referendum on June 23, 2016, the British people voted to leave the EU. According to the referendum result, more than 51.9% of the voters voted to leave. There is a hypothesis that British national identity can be the source of UK hostility to European integration. The main question to be posed here is that, how the unique formation of British identity drove the majority of people to vote in favour of leaving the EU in the 2016 referendum. In order to achieve this objective, Social Identity Theory has been applied as the main theoretical framework. Moreover, this study employed a qualitative methodology, and data was gathered from the existing survey polls such as Ipsos MORI, Eurobarometer and British Social Attitudes (BSA) surveys. The findings of this paper indicated that British identity has not been Europeanised as much as other European countries yet, and Britain’s weak sense of European identity was a key contributor to the Brexit vote.