Prerequisites for Creating Tax Compliance 

The tax-exempt status of some institutions should be canceled, sanctions must be lifted, the business environment ought to be improved and most importantly, decent cultural, recreational and welfare services need to be provided in exchange for collecting taxes. 
This was stated by Ali Mazyaki, professor of economics at Allameh Tabatabai University, in an article for the Persian daily Ta’adol. A translation of the text follows: 
Following the announcement of the government’s decision to tax bank accounts that register more than 100 transactions or a turnover of 350 million rials ($1,100) per month, a wide range of criticisms, analyses and evaluations were made regarding different aspects of the issue which, I believe, are ultimately beneficial to the people. I also believe that the issue needs to be analyzed from the perspective of both parties involved, i.e., the government and taxpayers.