Necessity of using the full accrual basis of accounting in the tax affairs

One of the main objectives of the Islamic economic system، is economic justice and achieve a balanced distribution of income and wealth. According to the special status of the tax system to achieve economic objectives، infrastructure improvements should be made in the State Tax Organization. This paper examines how the performance evaluation and has been difficulty in predicting tax revenues in the annual budget and solution to this problem. Mechanisms and methods used in this way that the tax agency has already been investigated and identified the weaknesses of these methods and more، features a full accrual accounting system of government based on its role in solving the problems، such as the fair tax payers، corruption، mismanagement fixes، feature and directors performance comparison، has been proposed.