Army, Taxation and State Building in Iran; Approach in Financial Sociology

While state Building in Iran has been reduced to one direction and causal relation between the army and state Building، This paper utilizes fiscal sociological approach to go beyond this kind of relation and generates multi direction relations among the army، taxation and state Building. On this base، this paper suggests that the army appears some time as an agency of the taxation in one hand and the taxation fund the army on the other hand and by doing so they generate interactive or dialectical relations between themselves. Then from these dialectical relations appear other diversity relations that go ahead the process of the state building and by this way made modern state in Iran a combination of interactive and multilateral relations among elements that seem segregated. This analysis method makes clear that the study of some political phenomena requires alternative approaches such as the dialectical method instead of the one direction and causal methods are common in the natural sciences. army، state-building، taxation، financial sociology، Iran