The studies show that tax system is one of a few systems in which most of the taxpayers are given a range of incentives. Among these incentives, tax holiday which is commonly known as complete tax exemption in many economic and cultural sectors' activities is also the most widespread and the commonest type of incentives in the country. The present literature and empirical studies show that this kind of incentive is not only the most inert but also the most costly incentives. It is assumed that justice means giving right to its owner (rightful). Social justice is achieved through a mutual observance of individuals' and state's rights. One of the financial rights of the Islamic governments is official tax income as its main revenue. The full-fledged criteria of this right is exactly interest assessment, so there is a real and logical relationship between social justice and interest assessment on tax policies such as tax bases, tax rates, tax exemption and incentives. If it necessitates using tax incentives to attract investment, it will be necessary to establish the effect of these incentives and exemptions. If tax incentives are included in tax itself, it is expected that in addition to meeting its objectives, has more efficiency. Another type of tax incentives which is accompanied with justice and tax revenue increase is expanding tax capacities and applying single tax rate.

Keywords: Tax, Tax Incentive, Social Justice, Efficiency, Islamic Feqh (jurisdiction) and Investment

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