Document Type : .

Authors

• shaghayegh fathalizade ¹
• Fereshteh Sadat Etefaqfar ²
• mohammad kalhor ³

¹ Phd student of Department of History, Islamic Azad University, Yadegar-e- Imam khomini (RAH) Shahre Rey Branch,, Tehran, Iran.

² Assistant Professor of Department of History, Islamic Azad University, Yadegar-e- Imam khomini (RAH)Shahre Rey Branch, Tehran, Iran.

³ Assistant Professor of Department of History , Islamic Islamic Azad University, Yadegar-e- Imam khomini (RAH)Shahre Rey Branch, Tehran, Iran.

Abstract

Taxation is the most important source of revenue for governments and one of the most important elements in the relationship between government and people. If an independent government based on underground resources, etc., can cover public expenditures, that is, if the tax received is low or does not receive taxes, the nature of the government and its relationship with society will change and it will become a rentier country. Iran has been one of the rentier countries since 1974 due to its underground resource revenues. Economically, it is a rentier country that earns more than 40% of its income from non-tax sources. Iran has been one of the rentier countries since 1974 due to its underground resource revenues. The study of the causes of tax developments during the years 1357-1353 and its economic consequences is the most important issue of this article. The main findings of the article indicate that oil revenues have reduced tax revenues, government independence from the people, consumerism and the expansion of the state economy. The article is based on a descriptive-analytical method, so with the help of graphs and statistics, we express the distribution of rental income in government revenues and examine its impact on tax developments.

Keywords

• tax
• rentier government
• educated government
• Mohammad Reza Shah Pahlavi
• Iran