Throughout history, the issue of proportional distribution of 
wealth, establishment of economic justice, and ultimately 
reducing the class gap between the rich and the poor has 
always been the subject of discussion and attention of 
scientists and experts. Tax, as the main source of government 
income, is one of the most important elements affecting the 
proportional distribution of wealth. In Islamic texts and 
Islamic laws, much emphasis has been placed on establishing 
economic justice and reducing the class gap. Especially during 
the time of Hazrat Ali, as the only infallible imam who came 
to power, laws were established to collect taxes and establish 
economic justice. In modern economics, the Gini coefficient 
is used to examine the state of income distribution . 
Because one of the most important problems in today's world 
is the disproportionate distribution of wealth and the creation 
of an economic gap between the rich and the poor; The 
necessity of conducting research that examines theories to 
reduce this gap is inevitable. Undoubtedly, from the point of 
view of Islam, one of the best methods of using taxes to reduce 
the gap between the rich and the poor and establish economic 
justice is the tax laws that were implemented during the reign 
of Hazrat Ali (a.s.).
The purpose of the current research is to investigate the 
feasibility of implementing the tax laws of Hazrat Ali (AS) in 
Iran and its effect on the Gini coefficient. For this purpose, 
first the implementation of the tax laws during the reign of 
Hazrat Ali (AS) in Iran is feasible, and then the effect of 
taxation on the Gini coefficient in Iran is examined with 
econometric methods, and finally, with a qualitative and 
analytical review of the implementation effect. The tax laws 
of Hazrat Ali (pbuh) on the amount of tax received, its effect 
on the Gini coefficient in Iran is obtained indirectly.
Based on this research, it is possible to implement the tax laws 
of Hazrat Ali (AS) in Iran. Also, the decreasing and significant 
effect of tax on the Gini coefficient is clarified. Considering 
that these laws lead to zakat being included in official taxes 
and ultimately increase the amount of tax collected, then these 
laws also have a significant decreasing effect on the Gini 
coefficient.