1. The fundamental factor shaping the Islamic system of taxation is the quest for social justice and economic balance. Islamic state must be concerned with social injustice and class discrimination.
2. Combating stagnant capital and obstacles to economic creative activity is a factor present in the Islamic taxation system. As one withdraws his capital from investment, one gathers kanz. It is prohibited to do so and khoms is imposed as discouragement.
3. Utilization of natural resources such as mining, diving for voluble natural stones and treasures plays a significant role in imposition of tax.