The Estimation of Potential Capacity of Khoms in Iran economy & Comparing it with the Tax Revenues During the Years 1380 to 1387

The possibility of using Khoms & Zakah as substitute or complementary tools for the tax is an important issue which is considered by Iranian economists as well as religious scholars after the Islamic revolution of Iran. In other side Khoms & Zakat have been considered by Islam as a good instrument for eliminating poverty. In this research we are going to estimate the potential amount of Khoms in Iran economy by macro and micro simulations and compare it with the tax revenues during the period 1380 - 1387.The result of the comparison shows that in these years, the potentia capacity of Khoms is more than the actual amount of taxes which is gathered by government.