Tahqiqāt-e Târix-e Eqtesâdi (Economic History Studies of Iran)

Background and Procedures of Tax Evasion, and Strategies to Confront It During the Reign of Nasser Al-Din Shah

Document Type : .

Author

Delara Mardoukhi

Archival Research Institute, National Library and Archive of Iran

https://doi.org/10.30465/ehs.2026.53412.2072
Abstract
Taxation as the government's share of society's income has long been prevalent and accepted. Tax evasion is the intentional illegal behavior of not paying taxes. The examples of tax evasion are including, lack of reporting assets, concealing sources of income, and circumventing the tax system to avoid paying the approved tax. This descriptive-analytical study aimed to examine the common practices of tax evasion, based on the social and economic context of the Nasseri period, by examining various areas of tax evasion. The results showed that taxpayers evaded paying taxes by not cooperating and concealing information, complaining about the tax amount, and seeking sanctuary in holy places. In more serious situations, they resorted to violence or abandoned their properties to avoid paying taxes. Sometimes, rulers sabotaged the payment of excess taxes to the treasury, destroyed documents, or changed land applications. The Nasseri government dealt with these behaviors through dialogue, force, or acceptance.

Keywords

Iran
Qajar
Naseri Era
Taxes in Iran
Tax Evasion
Administrative corruption
Excessive taxation
Subjects

  • Receive Date 12 November 2025
  • Revise Date 19 December 2025
  • Accept Date 18 January 2026

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