An Introduction to the Jurisprudential, Legal, and Economic Approache to Designing a Capital Gains Tax System

One of the most important tools for achieving the economic goals of the government in any economic system is the quality of collecting taxes based on the different political and economic structures of each society. Taxation in economic systems is based on income, distribution, allocation and stabilization goals. In addition to being a financial source for the government, the tax is counted as a strong economic regulation and policy-making tool for correcting market failure, ensuring social justice, social security, and income redistribution. To achieve this goal, the government trying to avoid imposing disruptive taxes, applies capital gains tax to improve income distribution, control the commercial prices of assets and capital gains, and increase convergence of differences among sectors. Using a descriptive-analytical method, the study expressed the jurisprudential, legal and economic approaches that should be considered in designing a capital income tax system, and investigated the similarities and differences of this type of tax with Islamic taxes (khums).