چكيده لاتين :
Granting tax exemption to some activities in special zones will follow distributional objective in addition to resource allocation .Thus, governments tend to imply tax or give exemption on the basis of existing circumstances so that while accessing income objectives equity, give direction to economic activities. In Irans economic system, government tend to imply exemption to some sectors such as agricultural sector in general, and some specific activites like industrial and mineral activities, and local exemptions are given on the basis of special objectives. By surveying agricultural activities, we can say that rural and tribal animal husbandry activties, hunting, traditional farming, traditional garden keeping and rural industries should be exempted continuously, but industrial animal husbandary and farming assemblies could be taxed under special conditions. The results indicate that these limits that has been suggested to be taxed are those agricultural areas which have relatively high income and if they are taxed on a low percentage, it will not have a negative effect on the producerʹs incentive. Also, those parts which should be exempted continuously is because of their low income and low support from government so that if they are taxed, this will affect negatively the producers ʹincentives.
