نویسندگان

چکیده مقاله

The personal income tax system in Iran suffers from some loopholes and drawbacks. The evolution of the tax system is one of the necessities that is mentioned in the country's upstream documents such as the General Policies of Eghtesad-d-Moghavemati and the Islamic-Iranian Model of Progress. One of the main solutions to correct this structure is a systematic change, centered on the total income tax. But that model of taxation has a lot of subtle that requires evaluating different aspects of it and having a look at other countries' experiences, and also makes it necessary to analyze the specific characteristics of Iran. In this regard, there is no huge amount of research so far. So the question of this study is that what are the advantages and disadvantages of each type of income tax systems, and which one is appropriate for Iran? Utilizing a library research methodology, after evaluating different types of PIT systems and examining the different aspects of Iran's political economy, we concluded that the flat income tax system with basic credit (type III) is the most appropriate system with respect to the structure of the political economy. And it also satisfies efficiency, justice, and simplicity goals to the desirable extent. It is also recommended that the subsidies in cash be paid in the form of tax credits. The findings also have policy implications aiming reduction or elimination of tax exemptions, establishing comprehensive databases, laws amendment, and changing the country's enforcement practices.