Nowadays, despite the undeniable necessity and all positive achievements that they have, social security programs face significant challenges and crises in the area of financing. One of the most important challenges is the challenge concerning the selection of tax resources and insurance premium as the financial funds of social security system. In this case, while Beveridge systems (such as the UK and Denmark) prefer tax resources, it is more prevalent in Bismarck systems (such as Germany and France) use of insurance premium resources. In Iran's social security and tax system ( regardless of the allocation of a percentage of the value added tax (VAT) on the cost of health care in the 2014, Iran's public budget which should be compensated from the government's public budget), there has been no defined relationship between state tax revenues and social security duty and social security expenditure is mainly based on insurance income. Undoubtedly, the selection of one of the two sources, not only depends on historical contexts of emergence and the growth of social security patterns in countries, but also follows from some basic criteria such as efficiency, being more just , clarity, easiness, etc. This research paper, with an analytical-descriptive method, was to prove this hypothesis that based on the principles and criteria drawn from Islamic sources and the characteristics capable of being inferred from the resources and uses of Islamic taxes, as well as a comparative analysis of the characteristics and consequences of the current tax and insurance premium resources in social security financing, the use of tax resources is preferred to insurance premium. Analysis of the positive consequences of the selection of tax resources instead of insurance premium was the other objective of this paper.

Keywords: Financing, Social security, Tax, Insurance premium

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