Drawing Up of Direct Taxes in line with Sustainable Development Strategy

We try in this Paper, to analyze Direct tax Law in line with sustainable development strategy on the basis of the present world economic conditions. It is believed that sustainable development theory is based on changing world economy. Therefore, to match ever changing world economy, Iran, has to re-assess its economic policies. In this regard in line with sustainable development strategy draw up its direct tax system parallel to the needs and requirement of the world economy.