Determining the Effective Components in Designing the Pattern of Convergency or Integration of Islamic Financing System (Khums and Zakat) and Conventional Tax and Providing a Model

Designing the pattern of convergency or financing system (khums and Zakat) and conventional tax was one of the most important issues after Islamic revolution of Iran. The social, political, cultural, philosophical, juridical and economic dimensions of the issues make it so complex. Researchers have introduced several mechanisms for the integration of this two systems, and each of them have different advantages and disadvantages. This article demonstrates designing the pattern of integration requires a minimum of 6 component. 4 components are related to the field of Islamic financing and collecting taxes and 2 is also related to the field of consumption component that includes tax and Zakat and khums usage type and the structure of its uses. This copmponent with each other prepare several patterns in the field of designing the pattern. This article introduc a pattern of convergency or integration of Islamic financing system (khums and Zakat) and conventional taxes as an example.