Modelling khoms as a part of Income Tax

Today many taxpayers especially religious ones are engaged in double taxation (common taxes, khoms and zakat), this trend make them feel tax system injustice. The voluntary payments are principally private matters based on religious obligations. The tax incentives affect taxpayers so that the amounts of both payments increase. Accordingly, government should adjust tax system through appropriate planning which not only lead to a situation that these financial obligations (religious or common ones) wouldnt be a heavy burden on religious people but also encourage them to pay them and prevent double taxation. Islamic countrie's experiences such as Pakistan, Jordan, Bangladesh and Egypt have indicated that people voluntary payments like zakat are deducted from their taxable income. Therefore, this paper has tried to present a model for accepting khoms as a tax. A strategy named " accepting khoms for tax" by seminaries (Qom seminaries management council), issuing khoms clearance certificate and monitoring seminarie's performance for these payments have been introduced as a substitute policy for the present system of " accepting financial Islamic payments as acceptable costs" in Iran.