Comparative Study of Aggregate Income Tax and Khoms

Nowadays, the necessity of governmental and religious tax payments and, at the same time, the relationship between them, are the issues faced by the tax system and religious institutions as well as people in Islamic societies. So, determining the appropriate proportion of these two kinds of taxes can eliminate the concerns of religious believers, tax authorities and legislators. The present study compares aggregate income tax and khoms from an Islamic jurisprudence perspective. Khoms includes all structures required (regardless the administrative considerations) for an aggregate income tax system. The main difference remains in the fact that in khoms the exemptions are limited while the deductibles are broad. If the establishment of a khoms system is to be prioritized over aggregate income tax, there will be a need for an integrated information system consisting of the data of individuals'/ houshold's income and expenditures. Such a system would have complexities which might repeat our previous unsuccessful experience with the aggregated income tax. However, this aim can be attainable by recent developments in the country's income information system.