A Review of Iranian Tax System's Reform Bill Based on the Islamic Teachings

Material world is characterized by change and transformation. Tax system as a sub-system should be changed aim at becoming accountable to the needs and undertake its own responsibilities. From this perspective, the paper attempts to review State Tax System's Reform Bill based on the Islamic Teachings. Therefore, we seek to study the tax system portrayed by reform bill of the Direct Tax Act as a sub-system of reference system of Islamic economics from the Islamic perspective. The main task is to review common taxes through extracting intermediate goals and dominant criteria of Islamic taxation system based on religious teachings. This paper is confined to study: 1- capital gains tax; 2- income tax; 3- inheritance tax; and 4- tax evasion and tax avoidance sanctions due to time restriction and paper requirement.