Document Type : Review article
Authors
1 University of tehran
2 BSc Student in Accounting, Farabi Campus, University of Tehran
Abstract
Income tax is considered one of the most significant fiscal policy tools for governments to secure public financial resources, ensure equitable income distribution, and guide economic activities. In the Iranian tax system, the Direct Taxes Act (DTA) establishes the primary framework for determining, collecting, and overseeing various direct taxes, including salary income tax. In this context, Articles 82 through 92 of this Act are dedicated to explaining the foundations, scope, calculation methods, rates, obligations of payers, and exemptions regarding salary income tax.
The objective of this paper is to examine and conceptually explain income tax and to analyze the regulations related to salary income tax within the framework of the Direct Taxes Act. In this research, while elucidating the concept and status of income tax in the country’s financial system, the provisions of Articles 82 to 92 of the DTA are examined through a descriptive-analytical approach. The findings indicate that the legislator has established a relatively coherent mechanism for collecting this type of tax by precisely defining taxable salary income, setting specific rates, providing for exemptions, and mandating employers to withhold and remit the tax. Furthermore, the inclusion of legal exemptions and specific facilities for certain groups and less-developed regions reflects the legislator’s attention to social considerations and tax justice within the country’s tax system. The study reveals that the correct implementation of salary income tax regulations can play an effective role in increasing financial transparency, improving tax discipline, and strengthening the government’s revenue sources.
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