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The Fiscal Relationship between the Government and the Guilds during the First Pahlavi Era: Dissatisfaction with Guild Taxation


 Start Page 155 | End Page 188


guilds and craftsmen are one of the social groups whose lives were transformed during the renewal made by the First Pahlavi era. One of the most important transformations was related to the illegalization of guild taxation in Azar, 1305 (Solar Calendar) in reaction to the inability of guilds in paying the taxation. In this article, attempts were made to unveil the most important causes of dissatisfaction with the law and the inability of the guilds in paying the taxation plus the effect of the official annulment of guild taxation on the relationship between the guilds and the government. Descriptive and explanatory methods were applied to examine related documents and resources. The findings of this study display that the change in business condition and the decline of guilds’ income, imported products, and the executive problems of enacting the law were the causes of this dissatisfaction. In addition, through elimination of the taxation payments of guilds, guilds stood in a similar position as other urban groups holding a distinct legal entity regarding taxation payment.


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