Ma`rifat Eqtesadi

Doubtless normality of taxation in every society is dependent on formation of suitable, especially cultural, infrastructure. Present article analytically deals with the aberrance of Iran’s tax culture using field research on medical doctors in northern areas of the city of Tehran. According to this study, tax culture aberration is one of the reasons behind taxation non-compliance in the Iranian society. This problem stems from Iran’s past and now has deep roots in all societal strata. This Paper holds the hypothesis that the solution to this problem is not merely increasing public awareness regarding the role of taxation in the society. Enactment of tax laws as legal sanctions are not sufficiently effective either since such laws do not derive Financial rights from religious teachings. However, presentation of a jurisprudential basis for taxation can facilitate the development of tax culture. To achieve this aim, the belief must be produced in the people that tax is the ‘Financial right’ of the Islamic government. Considering the general policies presiding over fixed Islamic taxes, expansion of the tax base and establishment of a suitable rate may be an appropriate mechanism for acquiring the economic infrastructure for the tax system.