Fiscal policy affect on several variables including household utility. One of the goals of economic is maximizing utility and Fiscal policy that makes Household utility maximize will be an optimal fiscal policy. This research is seeking to optimal growth rate of government expenditure and revenue which leads to maximize the utility. To achieve this, a dynamic optimal control approach and the maximum principle is used. Based on research findings, the ratio of expenses of the private sector to the public sector, the ratio of Investment in the public sector to the private sector, Depreciation rate, Rate of time preference, Elasticity production function to the private sector and public sector and Technical progress are the main factors affecting the tax revenues. Also Government spending in the current period is a function of the rate of time preference, Depreciation rate, tax rate, Technical progress, Elasticity production function to the private sector and public sector, Capital stock, Utility function coefficients and Prior period expenses