Designing a tax policy model to encourage productive entrepreneurship in Iran

Entrepreneurship is one of the important factors in the economic development of countries and it is important as one of the vital factors of growth. in most international studies the impact of tax on entrepreneurship has been negatively reported. Given that international reports indicate unfavorable tax conditions for Iranian entrepreneurs, this study seeks to find a tax policy model that encourages productive entrepreneurship in order to minimize tax revenue while minimizing productive entrepreneurial activityThis research is a qualitative research and is a tool for gathering research data, interviews with knowledge-based companies, managers and experts with a background in higher education and with the Ministry of Taxation and the Ministry of Cooperation, Labor and Social Welfare. . Given the open and central coding of the interviews, tax policy makers have developed a model for productive entrepreneurship incentives.This model includes 8 dimensions of entrepreneur definition, education, justice, trust, legal reform, executive reform, audit process improvement, administrative health.