Evaluating the approach of electronic provincial tax in criminalizing the destruction of one's own store terminal

The establishment of the virtual tax collection village with the reform of the tax system and the transformation of the traditional tax collection process into electronic tax collection began with the amendments to the Direct Taxes Law and has accelerated with the approval of the Law on Store Terminals and the Taxpayer System.The importance of store terminals as electronic tax collection tools, their electronic invoicing features, and their connection to the country's official payment networks and the taxpayer system have led to the criminalization of criminal behavior against them.The legislator, adopting a progressive strategy in criminal policy, has criminalized one of the examples of tax crimes under the title of destroying store terminals with the intention of fraud or disrupting the country's tax system in Article 23 of the Store Terminals Law and foresees two approaches: a supportive approach and a strict approach towards taxpayers, but it is accompanied by challenges.The imbalance of penalties in aggravation, the Incarcerationism of judges and society, the lack of deterrence of sixth-degree Ta'zir penalties, the limitation of criminalization by proving specific malice, and the