This book provides a comprehensive analysis of tax accounting principles with a particular focus on Value Added Tax (VAT) within the Iranian context. Written in Farsi, the book explores the theoretical foundations and practical applications of tax accounting, offering insights into Iran’s tax regulations, VAT implementation, and its impact on businesses and financial reporting. It discusses the legal framework, compliance requirements, and challenges associated with VAT administration while comparing Iran’s tax system with international standards. The book serves as a valuable resource for tax professionals, accountants, researchers, and policymakers seeking to understand the complexities of tax accounting and VAT in Iran.