Influencing factors on tax evasion by Islamic law

developing countries like Iran are important tax revenues from oil revenues. The composition of tax revenues due to the economic, cultural and historical factors vary from one country to another, however, based on our current study, Developing countries than in industrialized countries in the levy of greater instability. Certainly the collection of taxes in developing countries have important things to consider. Therefore, this paper aims to investigate the factors affecting tax evasion, Tried the introduction of the tax system, Factors affecting tax loopholes and tax evasion in VAT investigated. Operational issues governing the taxation system that the main reason is to investigate tax evasion moody run.