Introduction 
Taxes are one of the most critical and soundest sources of finance available to governments. Among them, the value-added tax is one of the most widespread tax systems in the world, and it is applied based on the value added to goods and services. In simpler terms, the Value Added Tax is the value that is added to the raw materials of a product or service during the production process. The Value Added Tax is considered an indirect tax because it is determined based on the consumption and purchases of individuals and is not directly deducted from the income of individuals. In Iran, the Islamic Consultative Assembly approved the Value Added Tax Law in 2008, and it was decided that it would be implemented on a trial basis for 5 years. In January 2021, the Value Added Tax Law was revised, and the permanent Value Added Tax Law was approved. This article attempts to show that there is a clear and undeniable discrimination in Articles 38 and 39 of the Value Added Tax. According to statistics, the per capita income of this type of tax and levy for some provinces is several dozen times higher than that of other provinces. In other words, practically a negligible amount is allocated to less developed regions, counties, and villages, which is not consistent with the spirit of justice and also with the upstream documents in the field of observing justice, eliminating discrimination, and inequalities in the country. In simpler terms, the wealthy municipalities, in addition to their normal income through renovation fees, income from service fees, issuing construction permits, etc., will benefit more from a national income that should belong to all members of society, and everyone should benefit from it equally.
Materials and Methods
This research is considered an applied and point-of-view article. Point-of-view articles are articles that are based on a specific topic and are generally new and challenging. In such articles, the authors present a new point of view on the selected topic by briefly and critically reviewing the relevant research background. Also, the present research is considered descriptive and survey in terms of its implementation method. In terms of data status, it has also used official sources of data publication for descriptive statistics analysis.
Findings
With the results of the implementation of these legal provisions becoming clear, isn’t it time for the country’s stakeholders and politicians to think about amending these discriminatory laws? Is it fair that an Iranian citizen in one province, sometimes dozens of times more than another Iranian citizen, benefits from the benefits of value-added tax? Did the policymakers and approvers of this legal article think about the obvious discrimination hidden in this legal article when they approved this law? Did they know that implementing this law would cause a huge difference in per capita income between the wealthy municipalities and other municipalities and villages that are less wealthy? Now, after its implementation and the results have been clear for several consecutive years, isn’t it appropriate for the policymakers to realize their strategic error and a law whose results are in clear contradiction with the Constitution and the 5-year development plans, as well as against the policy of the Imams of the Revolution in addressing the disadvantaged and emphasizing balanced development of all regions of the country? Should reform and compensation be sought so that all tax revenue under the Value Added Tax Law is first counted nationally and then distributed fairly among all regions of the country based on per capita population?
Conclusion
It seems that the approvers of Articles 38 and 39 of the Value Added Tax Law at that time acted with good intentions and optimism and overlooked the apparent discrimination hidden in these legal articles. However, after testing the implementation and operationalization of these legal articles, their discriminatory nature has become evident. Not only the representatives of the Islamic Consultative Assembly at the time, but even the esteemed Guardian Council, as the guardian of the Constitution, probably did not notice the contradiction of this law with Article 72 of the Constitution due to the lack of empirical precedent of the aforementioned law and the result that could only be understood through its implementation. It is appropriate to consider measures to amend them after the destructive results of these legal articles have become apparent, which have had irreparable consequences on the intensification of unbalanced development and the increase in deprivation of less developed regions and, if they continue in some less well-off regions, could even lead to a flood of migration to metropolitan cities and more well-off areas.