This study aims to explain the role of tax elasticity in reforming Iran's tax system and link it to an education-based approach. Tax elasticity, as a key indicator for measuring the response of tax revenues to changes in GDP, can provide an analytical basis for assessing the government's revenue-generating capacity, fiscal sustainability, and the quality of tax policymaking. Given the historical dependence of the Iranian economy on oil revenues as well as the intensification of financial constraints resulting from sanctions, chronic inflation, and economic fluctuations, the development of sustainable tax revenues has become one of the main necessities of economic governance. In this regard, the present study, using a descriptive-analytical method and a systematic review of new sources and studies, has examined the literature related to tax elasticity, tax reforms, and an education-based approach. The findings of the literature review show that the effectiveness of tax reforms depends more on expanding tax bases, digitalization, improving tax administration, reducing tax evasion, and improving analytical and institutional capacity than on increasing tax rates. It also became clear that a learning-based approach can transform the results of these analyses into tools for organizational learning, professional competence development, and evidence-based decision-making for policymakers, experts, and students. Accordingly, the paper concludes that tax elasticity analysis is most valuable when, in addition to its economic function, it is used in professional and technological learning environments to support sustainable tax system reforms.