Transformation in the tax system and issues facing national security in the Islamic Republic of Iran

Abstract

In the past decade, the government's reliance on tax revenue sources has grown significantly, so that disconnecting the public budget from oil revenue and other unstable revenue sources and replacing it with tax revenue has become the strategic goal of the Islamic Republic of Iran. Now, the cumulative effects of more than four decades of rentier economy based on oil income, along with the specific construction of citizenship relations in Iran, have caused security concerns regarding the continuation of the current process of the country's tax policy. The main question of this article is that the strains In what direction is the security threat of the current development in the tax system in Iran? The most important finding of the research is the statement that the increase in the public budget's reliance on taxes received from citizens is not a threat in itself, but the quality of the said agent, if it is accompanied by a change in the construction of relations citizen-state as well as the structural and discriminatory defects of the tax system will lead to security crises for the country in the future. The research method of this article is analytical-descriptive and based on library studies.