The sovereignty of Iran’s Islamic system requires the Islamic teachings on the government’s cost and income to be described in order to make a comparison between what exists now and what should exist. In the present study, the Islamic perspective toward tax revenue is considered as one of the challenges in Iran’s economy while the non-tax revenues are also addressed. The main objective of this study is to prove that fixed taxation in Islam not only is an obstacle to the incentives for investment and economic growth, but also can play a critical role in equitable distribution of income and the promotion of the life standard in the community.