Purpose: Social security is one of the fundamental human needs that almost all members of the society require it. The social security system and the tax system are interconnected as subsystems of the economic system. The characteristics of a system determine its optimality by its characteristics. The social security system has features that indicate its optimality. An optimal social security system includes the following principles inclusiveness, equality, obligation, support, minimum support, prevention, comprehensiveness, and empowerment. The aim of this research is to investigate the components of an optimal social security system in the Articles of the direct taxation law that address the social security system.
Method: In this study, using the content analysis method, the text of the aforementioned legal Articles was analyzed and quantitatively expressed in the form of various tables and graphs. The results were analyzed through two methods: the first method reviewed the repetition of each component in all the legal Articles, while the second method determined the number of principles of an optimal social security system extracted in each Article.
Findings: According to the first method, support and empowerment are the principles of an optimal social security system that are most frequently referenced in tax laws related to social security. Conversely, the principle of minimal support is the least utilized. The second method indicates that the Articles 24, 57, and 212 encompass all eight principles of an optimal social security system. Thus, these two articles encompass all the components of an optimal social security system
Conclusion: The laws of direct taxes generally contain a limited number of Articles that pertain to social security; however, the legal Articles of an optimal social security system demonstrate numerous principles. Also, this law has taken into account nearly all necessary tax protections and a wide range of eligible individuals. However, the rapid changes in economic and social life conditions necessitate the revision of the laws in shorter time frames.