Justice or fairness is a subject and concept that, despite having many advocates, has not only been neglected, but has always been a playground for political bandits to advance their own political and economic interests by exploiting this inherent value among the people. Although the divine verses of the Holy Quran have emphasized justice and fairness as a fundamental principle, which through the establishment of this inherent value by humans, sheds light on another dimension of the reason for the sending of messengers, it is clear that in terms of the political geography of Iran, justice has been sacrificed alongside freedom in the name of religion and under the pretext of religious governance, and unjustly slaughtered.

Although today justice has many branches, including gender, judicial, educational, political, etc., economic justice remains one of the most important categories of justice, which deals with the issue of resource allocation. By fate, the economy is the first thing that comes to mind after hearing the word justice. Therefore, in this writing, we will briefly discuss this meaning

But after the fundamental problems mentioned above and in the context of policymaking, it is necessary to refer to the issue of tax policies as the most important intervention tool with the least negative impact on the monetary base and economic cycle. To understand this matter correctly, we must first look at the government’s tax policies reflected in the country’s tax laws, and then consider the current trend in the tax system. If we use the statement that less than 30% of the power resources are at the disposal of the cabinet in the Islamic Republic, we must keep in mind that the remaining two-thirds of the power resources in the Islamic Republic, if not more, have taken advantage of their power in the minimum conditions and have maximized their interests by accumulating capital. Regardless of how much this income is dependent on rent-seeking through political power, I draw the attention of the audience to Article 2 of the Direct Tax Law:
“Article 2- The following individuals are not subject to payment of taxes under this