There is a tax debate all over the world and it is considered one of the most important economic issues of any country. But in every country there must be a series of upper laws and documents about it. In fact, the issue of the government's obligation to collect taxes for the administration of the country is very important here, and for this there must be a series of laws and regulations. Tax is defined as one of the most important and efficient sources of finance in economic literature and public sector economics. One of the most fundamental objectives of taxation can be mentioned is to observe social and economic justice, due to the decreasing ultimate utility of money, by collecting taxes from economic actors, especially people with higher incomes, and injecting it into the society and finally reaching the people. The lower the income and the poor, the greater the social welfare, which is closer to justice. Other cases include reducing the government's dependence on oil revenues, which can be achieved by examining the challenges and problems of tax policies in the country. Taxes play a major role in today's world, and the government's attention to the power and coherence of the system Tax has become more visible. Taxes are the main source of sustainable income for the government, and in fact, the main motivation for the existence of the tax system in various countries is to finance the country's public administration and provide economic and social services. In the meantime, due to the role of timely payment of taxes in the improvement of economic and social conditions, it is necessary to pay attention to the leading challenges in the field of paying taxes. . The results of the current research show that paying taxes in Iran faces many challenges that must be identified in a proper way first and then the tax affairs organization tries to solve these challenges; Also, the results of the research show that the culture of taxation is not institutionalized, the lack of trust of taxpayers, the lack of a suitable information technology platform, the lack of support and coordination of other government and private institutions and institutions in relation to tax payment, the non-compliance of tax laws and regulations with the needs. And the requirements of appropriate legislation, lack of specialized human resources, lack of accurate tax expertise in various areas, and lack of tax self-declaration are among the basic challenges in the tax payment process.