Editing Politics of Iran (section)

====Revenues====
{{See also|Taxation in Iran}}
[[File:Iranoilandgas.jpg|thumb|Iran's projected oil and gas projected revenues by the [[International Monetary Fund]]]] 
In 2004, about 45 percent of the government's budget came from exports of [[Ministry of Petroleum (Iran)#Revenues from crude oil|oil and natural gas revenues]]. This varies with the [[oil price|fluctuations in world petroleum markets]]. 31 percent of the budget came from [[Labor and tax laws in Iran#Tax Laws|taxes and fees]].<ref name="encarta"/> Overall, an estimated 50 percent of Iran's GDP was exempt from taxes in FY 2004.<ref name="lcweb2.loc.gov">{{cite web|url=http://lcweb2.loc.gov/frd/cs/pdf/CS_Iran.pdf|title=About this Collection|work=The Library of Congress|access-date=18 May 2016|archive-url=https://web.archive.org/web/20150622105658/http://lcweb2.loc.gov/frd/cs/pdf/CS_Iran.pdf|archive-date=22 June 2015|url-status=live}}</ref>

In 2010, oil income accounted for 80% of [[Central Bank of Iran#Foreign reserves|Iran's foreign currency revenues]] and 60% of Iran's overall budget.{{citation needed|date=July 2021}} Any surplus revenues from the sale of crude oil and gas are to be paid into the [[Central Bank of Iran#Oil Stabilization Fund (OSF) and National Development Fund|Oil Stabilization Fund (OSF)]]. In 2010, the approved ''"total budget"'', including state owned commercial companies, was $295 billion.<ref name="turquoise"/>

The Government seeks to increase the share of [[Labor and tax laws in Iran#Tax Laws|tax revenue]] in the budget through the implementation of the [[Iranian Economic Reform Plan|economic reform plan]], through more effective [[Public finance#Financing of government expenditures|tax collection]] from businesses.

As of 2016, the formula set by law is that, for [[Ministry of Petroleum (Iran)|sales of oil]] at or below the budget's price assumption, 14.5% remains with the [[National Iranian Oil Company]] (NIOC), 20% goes to the [[National Development Fund]] (NDF), 2% goes to deprived and oil-producing [[Provinces of Iran|provinces]], and 63.5% goes to the [[Ministry of Economic Affairs and Finance (Iran)|government treasury]].<ref>{{cite web|url=http://www.washingtoninstitute.org/policy-analysis/view/irans-frozen-assets-exaggeration-on-both-sides-of-the-debate|title=Iran's 'Frozen' Assets: Exaggeration on Both Sides of the Debate|website=Washingtoninstitute.org|access-date=24 June 2017|archive-url=https://web.archive.org/web/20170627000211/http://www.washingtoninstitute.org/policy-analysis/view/irans-frozen-assets-exaggeration-on-both-sides-of-the-debate|archive-date=27 June 2017|url-status=live}}</ref>

Iran has not yet implemented the [[treasury single account]] system.<ref>{{Cite web |url=https://www.al-monitor.com/pulse/originals/2019/03/iran-single-treasury-account-rouhani-cash-management.html |title=Why the Iranian government must modernize its cash management system - Al-Monitor: The Pulse of the Middle East |access-date=4 July 2019 |archive-url=https://web.archive.org/web/20190704174629/https://www.al-monitor.com/pulse/originals/2019/03/iran-single-treasury-account-rouhani-cash-management.html |archive-date=4 July 2019 |url-status=live }}</ref>