Document Type : Original Research
Authors
1 Visiting Professor at the University of Tehran and financial, economic and investment strategies consultant
2 B.Sc. in Accounting, Farabi Campus, University of Tehran.
Abstract
Property tax, as a direct instrument within the tax system, plays a fundamental role in securing stable government revenues, controlling the concentration of wealth, and regulating economic markets. The primary issue addressed in this study is the analysis of inefficiencies and structural challenges within Iranian property tax laws, particularly since legislative changes (such as the 2001 reforms) led to the elimination of several traditional tax bases and their replacement with new mechanisms that face significant executive difficulties. The objective of this research is to thoroughly investigate the structure of property-related taxes, including taxes on vacant homes, barren lands, inheritance, and stamp duty, and to analyze their effectiveness in achieving economic goals and social justice. Employing a descriptive-analytical method and relying on the statutory provisions of the Direct Taxes Act, this paper reviews the legislative history and changes while evaluating the gap between policy-making and executive outcomes. The findings of the research indicate that to overcome current challenges, the Iranian tax system requires continuous reforms, smart surveillance, and a revision of tax rates. The results demonstrate that the success of these taxes depends not only on enacting legislation but also on establishing robust executive infrastructure and increasing public awareness, enabling the tax system to serve as leverage to control speculation in the real estate market and achieve distributive justice. In conclusion, the paper offers practical recommendations to enhance the efficiency of the aforementioned tax instruments.
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