Negative income tax (NIT) is a social welfare program implemented in some countries, designed to provide financial support to low-income households. Under this system, households are categorized into three groups based on their income levels: taxpayers, breadwinners, and subsidy recipients. Crucially, the NIT system integrates taxation and social support, with subsidies being financed through tax revenues. In Iran, the current subsidy system is primarily linked to income generated from price policies, heavily influenced by the country's reliance on natural resources and the implementation of price subsidies. This approach, where tax revenues play a negligible role in funding social support, presents several drawbacks. Notably, it contributes to budget deviations and resource misallocation. The establishment of an NIT system could effectively decouple social support policies from price policies, thereby enhancing the efficiency of both tax and support systems. However, achieving such a transformative tax model necessitates not only structural and institutional reforms but also a fundamental shift in the perspectives of policymakers, experts, and the general public regarding the role and function of the tax system.