Taxation is one of the dimensions of government sovereignty and the most important source of financing public expenditures. The importance of this source of revenue has led to the consideration of effective guarantees in all tax systems to secure government revenues and reduce tax evasion. However, the existence of an unequal relationship between the state and citizens has in many cases threats the rights of taxpayers, especially in countries that do not have an acceptable level of political development. Defining the relationship between the state and citizens based on the social contract theory can, while enabling citizens to participate in the country's economic and political spheres and improving voluntary compliance, secure and guarantee their rights against the arbitrariness of power. The authoritarian approach to the relationship between the government and the people in the Iranian tax system has made citizens reluctant to pay taxes and participate in government financing, and has led to attempts to evade paying taxes in various ways. The following article analyzes the relationship between the government and taxpayers in light of social contract theory, using an analytical method and library resources And by explaining the social financial contract between the government and citizens, it proposes three solutions: establishing a specialized tax ombudsman, utilizing the right of supervision under Article 8 of the Constitution of the Islamic Republic of Iran, and tax disobedience as a guarantor of the rights of taxpayers in Iran, and concludes that the proposed solutions are consistent with the principles of the Constitution.