Tax regime of oil Iran

Document Type: Research Paper


1 Ph.D. Candidate of Public Law Department of Public & International Law, College of Law and Political Science, Science and Research Branch, Islamic Azad University, Tehran, Iran

2 Assistant Professor Department of Public Law, College of Law and Political Science, Tehran University


Taxation is one of the significant phenomenons in any economy as its not only generates revenue for existing government but serve as a fiscal tool as well as stabilization policy. One of the main types of taxation is the petroleum tax which accounts for more than 30% of revenue for developed countries and more than 85% for developing economies. Energy resources are one of the factors essential to the economic development of countries such as Iran and five fossil fuels, especially oil products are the most important resources that are used. As a result, use of these fuels, on the one hand, reduce the energy resources that we face with the completion of the resources and on the other hand, we are actually affected by air pollution and climate change Energy consumption patterns of production and consumption sectors, is inappropriate and that led to the lower position of Iran among other countries in terms of energy efficiency That it causes environmental problems. According to the results, a tax on gasoline, gas oil, fuel oil and liquefied petroleum gas has been reduced to increase their consumption.