The subsidion taxes is one the most important tools for government to play its role in markets and changes in prices, so that it can increase the prices according to taxes and decrease them according to subsidies. Generally, it is believed that subsidies are important in Fixing the prices, reducing he poverty and reising the socid welfare and creating a social- political stability. In addition, they are of great values in employment growth and international commercial competitions that can be done by reducing the salaries substituting the import and encouraging the export.

This article fries to make an investigation about the subside is in Iran and the rank taken by then in consuming and producing. It is followed by representing some indicators and analyzing the data, them points to inequitable distribution of subsidies feat demands a general review in development program, rules and articles in respect of subsidies.