Implications of a tax audit law in the province of Fars during the reign of Reza Shah Pahlavi (1924-1941)

This paper tries to answer the question of whether with the shift of throne from the Qajars to Reza Shah Pahlavi, and subsequent political, economic, and social changes, any improvement took place in the regime of tax audits in Iran.
Methodology / Approach: Library resources and archival documents were consulted to compile this paper.
Findings: The new tax audit policy was not successful. Despite the abolition of the taxes that belonged to the Qajarid era by the Majles (=Parliament), tax agents continued to collect taxes on the same basis. As the result, strong discontent rose among the farmers, and complaints were intensified.