1
M.A. Student in Economic and Financial Law, Islamic ,Azad University, Tehran Central Branch, Tehran, Iran
2
1
Abstract
Economic inequality in recent decades has emerged as one of the fundamental challenges to social justice and the effectiveness of Iran’s tax system. The prevailing focus of the tax structure on income- and consumption-based taxes, alongside the relative neglect of accumulated wealth, has played a significant role in the persistence and intensification of this inequality. Within this framework, wealth taxation is considered an effective instrument for strengthening the redistributive function of taxation and curbing the concentration of wealth. This study adopts a descriptive–analytical methodology and is based on an examination of legal and legislative documents, including constitutional principles, tax laws, and institutional reports, to assess the capacities and challenges associated with implementing a wealth tax within Iran’s tax law system. The findings indicate that the absence of a comprehensive wealth tax statute, the fragmentation of existing regulations, weaknesses in asset identification mechanisms, and restrictive interpretations of the constitutional principle protecting legitimate property rights constitute the primary obstacles to the realization of such a tax. Nevertheless, an analysis of Articles 3,43, 44, and 56 of the Constitution demonstrates that wealth taxation—provided that the requirements of tax justice and the proportionality of the tax burden are respected—enjoys sufficient legal legitimacy in advancing social justice and the public interest. The novelty of this research lies in articulating a tripartite framework of legitimacy encompassing social justice, sovereign authority, and proportionality of the tax burden, as well as in proposing a gradual implementation model. The findings of this study may serve as a foundation for drafting a comprehensive wealth tax law within Iran’s legal system.
Gholdorostfard,F. and Sharifani,M. R. (2026). A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system. (e242251). Public Sector Accounting and Budgeting, (), e242251
MLA
Gholdorostfard,F. , and Sharifani,M. R. . "A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system" .e242251 , Public Sector Accounting and Budgeting, , , 2026, e242251.
HARVARD
Gholdorostfard F., Sharifani M. R. (2026). 'A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system', Public Sector Accounting and Budgeting, (), e242251.
CHICAGO
F. Gholdorostfard and M. R. Sharifani, "A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system," Public Sector Accounting and Budgeting, (2026): e242251,
VANCOUVER
Gholdorostfard F., Sharifani M. R. A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system. PSAB, 2026; (): e242251.
