Document Type : Original Research
Authors
1 Visiting Professor at the University of Tehran and financial, economic and investment strategies consultant
2 Payam Noor university
Abstract
This research aims to analyze the capacities of the Direct Tax Law in the field of rental income tax and its role in tax justice and housing market regulation. The primary problem addressed is that despite the numerous regulations provided in Articles 52 to 58 of the Direct Tax Law, the effective implementation of property income tax still faces challenges such as income concealment, sham contracts, misuse of exemptions, and difficulties in identifying vacant homes. The research methodology is descriptive-analytical, based on the examination of legal articles, conceptual analysis of tax regulations, and the study of the role of information systems in the smart detection of real estate income. The findings indicate that Articles 52 and 53 provide the primary basis for identifying and calculating rental income; Article 54-bis functions as a deterrent and regulatory tool by imposing progressive rates on vacant homes; and Articles 55 and 57 act toward reducing the tax burden on eligible taxpayers through targeted supports and exemptions. The results suggest that the efficiency of these regulations depends on the completion and integration of the “National System of Properties and Housing” and the “Real Estate Transactions System” with tax databases. Accordingly, transitioning from traditional assessment to smart taxation can enhance housing market transparency, support tenants, and promote tax justice while reducing tax evasion.
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