Abstract
The Present Study shows that the agricultural Land taxes represent 1/10 percentage. But now these taxes developed as a result of floor of the state and passing from guard state to interference state to end by recent producer state. The taxes became as active tool for the policy of financial and realization of goals for economic and social development. Many laws published to organize the rules of agricultural land taxes which its receptacle deal with agricultural land, cultured or un- cultured, virtuous or not virtuous for tillage and with a certain percentage of produce depending on the elements of rent value. And the taxes were imposed with an average from "1% to 15%", depending on the experience of experts in this field. Our study confirms that, by using soil survey and classification and its attached map, and using equations deals with properties of soil, we get a rational estimation of tax or imposition on agricultural land in an equity and justice grade.
