The tax law in Iran exempts the activities of the culture and art sector from paying taxes. But in some cases, exceptions have been made. In the following, we will discuss the tax laws on the culture and art sector.

Art can be considered a kind of property and capital due to some capacities. Buying art brings financial returns and, like other traditional assets, increases in value over time. Art can be bought and sold because a separate market has been created for it. In the meantime, buying works from prominent artists has shown a positive return and has attracted investors to create diversity...

The life of the official and serious activity of Iran's art market in global dimensions is nearly 20 years; This short life has been accompanied by many ups and downs. In this article, Sahar Azad has discussed these ups and downs in detail and by comparing the Iranian art market with foreign countries, she has presented her analysis about the future of this market.