Review Compatibility of Capital Gains Tax with the goals of Islamic Economics

Every political tool in Islamic economics is designed taking into account the net social benefit, compliance with sharia law and the target mechanism. The government achieves its goals in the tax sector by expanding new tax bases and improving the performance of existing tax bases with a distributive, allocative and policy-making approach.On the other hand, the real increase of a country's wealth and assets depends on the growth of productive, value-creating and productive activities, and the accumulation of capital and the quality of investment are necessary to provide a suitable platform for production. Capital income tax, as a tool for the government to manage resources in various markets, seeks to change the behavior and control the interests of economic actors in the public interest and affects the movement and flow of capital and investment decisions. In this research, by descriptive-analytical method, using library studies and jurisprudential documents, the compatibility of capital income tax with the goals of Islamic economics and its similarity and difference with Islamic tax of khums were investigated.Taking into account the high, intermediate and operational goals in Islamic economics, capital gains tax through functions such as helping to weaken unproductive activities, reducing business incentives, directing capital and liquidity to productive government activities, and increasing productive goals. Economic justices, securing the public interest, prosperity and economic stability of the Islamic economy have been effective.