The Tax Affairs Organization is in a special position due to the authority of this institution in dealing with taxpayers and the importance of collecting tax revenues as well as preventing taxpayers from tax evasion, and it is considered a symbol of decisive government management. Therefore, paying attention to the rights of taxpayers in terms of the science of law management, economics, and sociology plays a significant role in advancing the strategic goals of this organization. The purpose of this research is the nature of the government's right to tax taxpayers and its effects on Iranian law. The method of conducting this research is descriptive and analytical. In this research, the library method has been used to collect and classify the information needed to conduct the research. Only a few of the taxpayers' rights mentioned in the Akhbar-e-Zekr law, such as the right to confidentiality, have been applied to the value-added tax. It is obvious. Compliance with these rights, which is the religious right of the government, can provide the participation and cooperation of taxpayers with the tax system in the stages of tax assessment and collection, and it can improve and improve the tax culture and increase tax efficiency, and prevent the tax system from resorting to authorities and Reduce his sometimes violent powers.