Some considerations with respect to Islamic Taxation Implementation

At the present time, paying common taxes, doing religious obligations (like zakat and khums) and the relationship between these two is the issue which tax system, religious institutions and people are faced with. This relationship raises generally some ambiguities for each of three sides which its clarification is of executive and scientific necessity. Therefore some appropriate solutions should be devised to organize this relationship which leads to people's financial payments efficiency. Organizing the relationship should be accompanied with some considerations in different areas. This paper provides these considerations for implementing religious taxes and a mechanism for affecting them in Iran. It has identified totally 18 considerations (limitations) for implementing Islamic taxes, then surveying researches, professors of Islamic economic, these limitations were ranked. The results indicate that Independence of seminaries has the highest rate and jurisprudential (feghi) limitation (consideration) has the lowest rate. The lack of integrated laws consisting of common tax laws and Islamic tax laws and lack of proper structure are the most important considerations in implementing Islamic taxes. It has been noted that if the state tax organization takes the responsibility of Islamic taxes especially one fifth (khums), it will threat both seminaries independence, it is in contradiction with voluntary aspect of khums and zakat as worships and also it will be accompanied with considerations and limitations like information asymmetry between taxpayers and receiver institutions and multiplicity of religious decrees.