After the Islamic Revolution of Iran, the conditions appeared in which some scholars tried to integrate the conventional tax system and Islamic tax system together. Setting up a tax system compatible with Islamic model was one purpose, but for some reasons it wasn’t considered by jurisprudents, scholars, and Islamic economists. This lack of attention has led to a condition that Muslim taxpayers pay double tax (on one hand, paying tax and paying Islamic tax, on the other hand). It seems that this problem is due to a parallel and separate approach to these two tax systems. This article has a critical view to the current relationship between these two tax systems (governmental tax system and tax system based on classical Islamic scheme). In addition, this article explains the appropriate relationship between governmental tax system and tax system based on classical Islamic scheme. Then it introduces latter one as a tax that can be accepted by tax administration. Solving the double payment problem is one of the implications of this new approach to the tax system.

Keywords: Khoms, Zakat, Governmental tax system, Islamic - Iranian Development Model, Double Payments Problem

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