test of comparative effect of tax policy, literacy rate and urbanization rate on fair income distribution for oic member countries

The purpose of this research is to test the comparative effectiveness of tax policy, literacy rate and urbanization rateon the fair distribution of income for member countries of the organization of islamic conference. based on this, wefirst examined the theoretical foundations and background of the research (related domestic and foreign studies). inthe next step, to test the research hypotheses, the econometric model based on the panel data model for 5 selectedmember countries of the organization of the islamic conference based on filters such as being asian, neighboringiran, and economic and political stability for the period 2000 to 2020 is selected and estimated. has been although theresults of the analysis confirm the acceptance of the main and sub-hypotheses of the research, considering that mostof the coefficients of the estimated variables have negative effects on the gini coefficient, it can be said that theimplementation of tax policies (direct and indirect taxes) and development (literacy rate and expansion ofurbanization) does not have a favorable effect on income distribution in the selected member countries of theorganization of the islamic conference (iran, oman, kuwait, qatar and saudi arabia). at the end, suggestions forimproving income distribution are provided according to the research results for selected countries.