Transmision of tax laws of the Sasanid era to the Islamic world in the early Islamic centuries

The killing of Yazdgerd, the last Sasanid king in the years 31 in northeast Iran by an unknown miller, is one of the most important events in the Iran`s history. By the murder of this king Sasanid`s political life was terminated and Iran`s status was changed socially, economically and culturally. In spite of the end of Sasanid government, civilization elements of that government like old tax regulations were transmitted to Islamic era. There has not been any independent study about the transmission and the quality of influence of these regulations yet. This article wants to answer this question using both a descriptive-analytic method and also an information collection one that in which contexts Sasanid`s tax regulations had been transmitted and what effects they had in tax context in primary Islamic centuries? Findings of this study show that Sasanid`s tax regulations like Mukasama, Ushur, Massahi and Jizya had been used in primary Islamic centuries and they had been transmitted in financial, geographical and cultural contexts.