Legal review of optimal (favorable) tax in the light of resistive economy

The present research studies the legal optimal (favorable) tax laws in light of the resistive economy. However, a clear definition of the optimal tax (favorable) has not been provided But at the same time, it can be an important principles such as transparency, using the pivotal justice, respond well to recognition, assessment and analysis, Principles that are the most important and fundamental basis for the formation of an optimal tax system. On the other hand, today the discourse of resistive economy requires special requirements that most of them have to achieve optimal tax system and formation. Resistive Economics, which today is considered as the most important macroeconomic orientation of the country itself, requires principles, indicators and important criteria which all of them have a particular connection with the tax issue and on the other hand, the realization of the optimal tax system, as well as the formation and implementation and realization of resistive economy policies, require clear and distinct requirements, the most important of which are Optimal government formation, Establish Local Taxes, The formation of a real private sector, Prevent tax evasion and … . The present study seeks to analyze, investigate, and evaluate the relationship between optimal (favorable) tax system and economic resistive in the framework of legal system of the Islamic Republic of Iran through descriptive-analytical method.