Transformation of Tax Policy in the Context of Iran’s Changing Anti-Sanctions Strategy
Journal: Financial Journal
Year: 2026

The Iranian resistance economy model increasingly relies on tax policy in search of a stable replacement for oil revenues. However, the rising tax burden causes discontent within the country and encourages tax evasion. The 2024–2029 anti-crisis strategy pays great attention to tax reforms. In this regard, the article examines the transformation of the tax policy of the Islamic Republic of Iran in the context of changing anti-sanction strategies: from resistance to recovery. The purpose of the st