Abstract

t— The use of Scholars intellectual perspectives, especially in the Islamic world, such as Imam Ali (as) can make a great help to optimization of economic systems. One of them which need for structural reform is tax system which it's correction improves the country's economic growth. This study is based on historical laboratory research which focuses on the views of Ali (as) about tax and its analysis. Based on our findings, tax is important issue in Imam Ali's views and there is close relationship between countries' construction, development, and tax. He imagines tax as gods' doing and, he has great advice about appropriate behavior and respect of tax payers. He encourages correct tax affairs and he punishes the treason. In his views', Religious is the most important feature of tax officials and he invites them to discipline doings. He has a particular emphasis on tax auditing, tax self-declaration and he rejects unearned tax collections. He determines tax consumption and has special emphasis on the timely tax payments. We can generalize these findings for modern issues. The other findings of this study indicate that there is a significant gap between current tax systems with his views. Because of historical research, we got some limitation in gathering of Allis' views about tax. But they weren't so important to effect on our findings. These findings can motivate to do reverse engineering in Iran and other Islamic public tax system. Finally this research remarks that, some historical recourse such as religious matters have important guidelines which should be studied and implemented.