Khoms Position in Islamic Economy

One of the tormenting Concerns that preoccupies the minds of true believers in Islamic System and religious government and also has driven many economists to survey and query is the epistemology of Islamic tax and its dignified place in the contemporary Economy.What we try to assess in this paper is dealing with a specialized section of tax that is called "Khoms" in Islamic religious jurisprudence Literature and the hypothesis that we are endeavoring to prove it is that "Khoms" is a typical part of public finance which is charged by the Islamic government. While this doctrine is not new and has been talked with for long in Islamic Religious jurisprudence literature, its economic and social dimensions were well noted. Reassessing this doctrine with its economic jurisprudence approaches can clarify much further this discussion from different perspectives and highlight its economic and social consequences.