Taxation in Iran's legal system in the light of Martyr Dr. Beheshti's thought

One of the important issues that the Islamic government deals with, is the issue of taxation and Sharia (Religious) financial resources, including Khums (“a fifth” of the net income), Zakat (poor rates), Jizya (tax tributary), Kharaj (yield of the field/land tax) & Anfal (public wealth). Today, due to the expansion of government tasks, it is possible that these resources are not enough to run the society; therefore, the governance system inevitably imposes taxes, which was shown when the constitution of the Islamic Republic was approved in Article 51. One of the persons who played a significant and undeniable role in the process of approving this principle is the deceased Martyr Beheshti, and for this purpose, this article with using descriptive-analytical method, seeks to answer this question that what is the position of tax in Iran's legal system in Martyr Beheshti's thought? The results of this research show that first. Martyr Beheshti is among those who believe in the legitimacy and permissibility of imposing new taxes by the Islamic government in addition to Sharia taxes (Canonical/Islamic tax). Secondly. He considered the first principle of taxation to be a direct tax, which is levied incrementally from the legitimate income of individuals, and indirect taxes only if the cost of supplying the goods is added to its finished price, from the point of view of jurisprudence it does not face problems.