The role of tax justice in balanced geographical development and social efficiency in the Islamic economy

There is no well-defined and generally accepted definition of a fair tax system. Because each economic system defines this concept in accordance with the worldview of its rulers and legislators. But in short, in the definition of tax justice, it should be said that a progressive and fair tax system is a system that collects taxes and their rates on the one hand and the type of tax and its place of consumption on the other, and in the tax procedure, such as tax evasion, corruption And there should be no bribery and it should be done according to fair standards. But in the meantime, the issue that should not be ignored is the issue of tax efficiency; That is, allocating the tax burden to individuals must be both fair and efficient. Based on the necessity of two aspects of efficiency and tax justice, in the present study, this relationship was investigated. Accordingly, it is ultimately concluded that basically any tax system should be based on two main criteria: the criteria of efficiency and fairness or equality. The fact is that the tax system is desirable or optimal when it simultaneously pays attention to these two criteria.