It is evident that food taxes and subsidies through changing the prices affect the consumers’ purchasing power and welfare. Therefore, with respect to the "economic change scheme" one main point of which is to target the subsidies, it is necessary to study the effects of all kinds of taxes and subsidies on poverty with respect to the different theoretical foundations and models.The aim of this paper is, based on Son-Kakwani model, to compute the price elasticity of poverty for taxed and subsidized food commodity groups in the years 1379-1383 and, useng these elasticities, to determine whether these taxes and subsidies are pro-poor. By the way, in the methodology section, it will be shown that the price elasticity of poverty can be computed without having to estimate a poverty function.