Today, one of the main and important sources of income for most governments is taxes. In addition to providing a major part of the country's expenses, taxes are also used as a suitable financial tool for controlling the economy. What prevents the realization of tax revenue is tax evasion and fraud by taxpayers to avoid paying taxes, which has a destructive effect on the economies of countries. As a country with a comprehensive tax system and relying heavily on tax revenues, France is obliged to enact the necessary laws and regulations in this field to prevent taxpayer fraud and ensure the realization of this important source of annual income. Given that the Iranian tax system and its tax laws are heavily influenced by the French tax system, it is necessary to familiarize ourselves with the tax innovations of the aforementioned tax system in more extensive studies and to use them to update our tax system with regard to the localization and Islamization of laws in accordance with the holy Sharia. The present study, by examining tax fraud and the distinguishing aspects of the ritual approach to it, shows that the Iranian legal system has provided minimal platforms for managing the tax collection process, but its measures for preventing and combating tax fraud are not sufficient. However, the French legislator has even used criminal law tools in this regard and has dealt with them with sometimes severe penalties.