Master of Economics, Razi University, Kermanshah, Iran.
Abstract
Taxation, as the main axis of public resource provision and an economic policy tool, plays an important role in guiding economic growth and income distribution. In Iran, the institutional and political structure, historical dependence on oil revenues, and the influential role of interest groups have made changes in tax policies complex and multifaceted. The present study, with the aim of examining the relationship between tax policies and economic growth in Iran, adopts a qualitative approach based on content analysis (data-based) and analyzes the role of stakeholders in the process of changing tax policies. Data were collected through semi-structured interviews with public economics experts, managers and experts of the Tax Affairs Organization, and representatives of the private sector and civil society organizations, and were analyzed through an open, axial, and selective coding process. The findings show that (1) the distribution of benefits among interest groups and the balance of power determine the direction and pace of tax changes, (2) institutional inefficiencies, weak information, and social resistance are major obstacles to tax reform, and (3) effective tax policies designed based on transparency, fairness, and stakeholder participation can lead to increased sustainable revenues and promote economic growth. The paper suggests that to achieve domestically-driven economic growth, policymakers should redesign the policymaking process and consider the role of social teachings and values (including Islamic teachings in the Iranian context) in an operational framework.
pirayandeh,R. (2025). Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies. Journal of Accounting and Management Vision, 8(105), 276-285.
MLA
pirayandeh,R. . "Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies", Journal of Accounting and Management Vision, 8, 105, 2025, 276-285.
HARVARD
pirayandeh R. (2025). 'Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies', Journal of Accounting and Management Vision, 8(105), pp. 276-285.
CHICAGO
R. pirayandeh, "Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies," Journal of Accounting and Management Vision, 8 105 (2025): 276-285,
VANCOUVER
pirayandeh R. Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies. Journal of Accounting and Management Vision, 2025; 8(105): 276-285.