Explain the dimensions and components of the tax reform model of Iran based on the requirements for achieving sustainable development

Taxes have always been recognized as a powerful tool for distributing income in society. In fact, in order to reduce inequality, governments analyze how the incomes of individuals in society change using various tools. Various factors, including economic, social, and monetary and fiscal policies, affect changes in society's income distribution over time. Factors such as tax policies, government spending, type of income, price discrimination, government transfers, minimum wage, unemployment rate, financial facilities for low-income people, etc. can somehow regulate incomes in society. In addition to being the most important source of government spending, taxation is one of the effective policy tools in stabilizing the economy, reallocating economic resources and reducing income inequality. Among the types of government revenues, taxes are the most acceptable and economically appropriate. Providing current government expenditures from tax revenues is one of the goals that has always been considered by planners and government men. In Iran in recent decades, increasing oil revenues along with insufficient attention to financial discipline in the government budget has caused tax revenues Does not find a suitable place in the budget. Oil revenues are part of the country's capital and belong to present and future generations. This national capital will be practically destroyed if consumption is not used and intergenerational justice is not observed.