Once the general policies of the Resistance Economy were announced by the Supreme leader, all economic experts believed that the implementation of policies would certainly lead to an improvement in the economic situation of the country. The Supreme Leader pointed out to the key and scientific points of resolving the economic problems in details, talking about the main features of the Resistance Economy including reliance on knowledge and technology, justice-centeredness, endogenous and outsourcing, and being dynamic.
Investment and productivity growth, entrepreneurship development, leading knowledge-based economy, fair supply of factors in the production-to-consumption chain, increased domestic production of basic goods, security of food and treatment, creation of strategic reserves, and the need to reform the consumption pattern are the most important characteristics of the realization of the resistance economy.
The special attention of the Supreme Leader to the general reform of the financial system of the country with the aim of meeting the needs of the national economy in the ninth paragraph of these policies is a very important point which its main goal is to stabilize the national economy and to strengthen the production sector.
Therefore, based on the opinion of economic experts, taxation is one of the most important and practical tools for guidance and control of other economic components towards the realization of the policies of the resistance economy. As a successful example, the experience of most advanced countries suggests that, despite their lack of extensive financial oil resources and just via tax revenues, they have controlled and adjusted other monetary, financial and economic characteristics such as liquidity, distribution of wealth, inflation rate, exports and imports.
In Iran and in line with the plan for economic reform in order to reform the tax system, which is the basis for the optimal use of the tax to achieve the goals of the resistance economy, various methods of identifying taxpayers and collecting tax have been examined in recent years, and finally, the Comprehensive Tax Plan was determined as an applicable model in the country.
It is worth noting that after the Value Added Tax Act, the most efficient and best way of moving the tax system towards the achievement of the goals of the resistance economy, in addition to imposing tax incentives on manufacturing and industrial affairs, is the import of industrial machinery and tools, imposing heavy taxes and avoiding exemptions for brokering and non-productive activities, import of luxury goods, completing a comprehensive database for all economic activists, and the complete implementation of the comprehensive tax plan.