摘要：It is clear that every government require revenue sources for execution and application of their policies. Governments have different ways of revenue collection with regards to their countries’ conditions. In many countries, most of the governments’ revenue sources are meted by taxes, but in some countries such as Iran that have oil sources, the situation is a bit different. In Iran, revenue is provided by three main sources: capital asset transfer (such as, oil sales), taxes, and other revenue sources and financial assets transfer. Weighting of each aforementioned source in the budget was different in different years. This study shows that during the last 40 years, taxes revenue composed of less than 30% of the total government revenue, but it is not in a level that could cover the current government expenditures, and the other 50% was mainly composed of capital assets transfer.
