To begin with, this article takes a brief look at the western concept of economy and how it developed then, it examines the debates and disputes among the economists on the distinction between positive as well as NORMATIVE ECONOMICS since its development and in this regard it gives a special emphasis to the role of values and value principles.After that the concept of economy in Islamic texts has been dealt with and it has been concluded that concepts such as scarcity, choice, and scarce resources management which underlie the current definitions of ECONOMICS can be inferred from them.With regard to Shahid Sadr’s view that there is a distinction between the ECONOMICS and an economic school of thought and that Islam has an economic school of thought rather than ECONOMICS, it reflects the same futile distinction between NORMATIVE and positive. Acknowledging the difference between a school of thought and a science, the article concludes that the economic school of Islam can and should orient the ECONOMICS and Muslem economists and provide them with the necessary guidelines.

Welfare ECONOMICS is a branch of ECONOMICS that attempts to provide a framework for evaluating acts, policies, states of affaires and institutions. There are some philosophical and NORMATIVE foundations that the framework is based on, such as consequentialism, utilitarianism, welfarism, individualism and reductionism. However, some economists try to show welfare ECONOMICS as positive ECONOMICS. By assessing and investigating welfare ECONOMICS' criteria, it is shown that this claim leads to ECONOMICS as a powerless and useless science to deal with real problems of economy and economic life. However, looking at methods of applied welfare ECONOMICS show that some value judgments influence research process. Therefore, it is better that researchers recognize and announce these value judgments as well as the methods, assumptions, and limits.

In this paper, an attempt is made to study the attitudes of Common People and Academics regarding the necessities of implementation of ECONOMICS of Patience Policy in Iran. For this purpose, we performed a survey in various public and university mosques. Besides, we have adopted two stage sampling methods. In the first stage, we extracted the required information through distributing the concerned questionnaires in different public and university mosques, and in second stage, we conducted a survey viz-a-viz random sampling. The statistical population of this survey constitutes the prayers of various public and university mosques in Tehran during the different months of 2014. We have utilized the Cranach Alpha method for estimation of internal consistency and average correlation between explanatory variables of the survey for all questionnaires and components of questionnaires quid pro qua. The results prima facie indicate that the concept of ECONOMICS of patience for common people under the study in public mosques could be construed as "providence" and "Income Equality", while for prayers in university mosques it was expounded as "Accountability" and "Creativity" Sui generis.

Designing a tax system that complies with Islamic principles is one of the essentials of Islamic ECONOMICS. In this regard, accommodating the Shari'a Payments in the tax system is very important. Using an analytical approach, this paper analyzes the possibility and the mechanism for replacing Khums of the business profit with aggregate income tax. The research findings indicate that, there is a relative similarity between Khums of the business profit with aggregate income tax and the possibility of their replacement. Based on the proposed pattern of this paper, the complete replacement of Khums of the business profit with aggregate income tax is not efficient, and hence a combination of Khums and taxes should be applied. In the proposed model, taxpayers have the choice between paying Khums or aggregate income tax. They will be exempt from aggregate income tax if they pay Khums of the business profit. The structure has suggestions for reforming the direct tax law and changing the executive structure of the tax administration.

In the conventional economy there is a conflict about the separation of NORMATIVE and positive economies. In this paper, we examine the question of whether in Islamic ECONOMICS, a similar distinction can be drawn and, if possible, what is the relationship between them? According to the hypothesis of the article, Islamic ECONOMICS can be considered as a combination of two continuum theoretical and NORMATIVE ECONOMICS. The findings of this analytic-based research show that Islamic ECONOMICS analyzes the organization of economic activities in order to achieve the goals of the Islamic economic system and solving the progressive economic problems (NORMATIVE Islamic ECONOMICS) on the basis of economic realities (positive Islamic ECONOMICS). According to this, the NORMATIVE Islamic economy is responsible for assessing the situation and advising economic structures and policies; the Islamic ECONOMICS also provides evidence for economic forecasting. In practice, there is a kind of reciprocating between NORMATIVE and providential Islamic ECONOMICS. The NORMATIVE Islamic ECONOMICS provides the basis for scientific analysis by identifying the institutional structures. Analytical evidence of Islamic ECONOMICS can improve the NORMATIVE ECONOMICS in the al-Faraq area.

In traditional ECONOMICS, there are some disputes over the distinction between Positive and NORMATIVE ECONOMICS. The current paper criticizes this dichotomy with a particular view to the ideas of Shahid Sadr. Attention to Sadr's view on the connection of NORMATIVE and positive ECONOMICS contributes to the better understanding of the entry of values in ECONOMICS. The results of the study, which is done by using an analytical approach, show that while the dual positive-NORMATIVE dichotomy is different from the dual doctrinal-science dichotomy, there have some similarities. From Sadr's view point, economic science is equivalent with positive ECONOMICS. Doctrinal ECONOMICS looks like NORMATIVE or evaluative ECONOMICS in sense that it engages in evaluations on the base of justice. Doctrinal ECONOMICS deviates from NORMATIVE ECONOMICS by addressing ideal institutional structures and policy making. Regardless of the similarities and differences of the dual dichotomies, Sadr's attention to the link between doctrinal and scientific studies contributes to the better understanding of the entry of values in positive ECONOMICS. According to Sadr, scientific economic analyses are based on an institutional framework, which is supported by an economic system. Such an institutional framework causes the positive analyses to have a value flavor.

From different dimensions including setting aims and choices, economic policy making necessitates the value judgment on the basis of selected parameters. Conventional ECONOMICS makes decision about alternative situations on the basis of parameters intended by Pareto and techniques of cost-benefit, which are based on the theory of utilitarianism in ethics. Although adopting this basis in policy making has caused some advantages for the conventional ECONOMICS, it has left some problems. Using a descriptive-analytical method, the present paper investigates the relationship between policy making in conventional ECONOMICS and its principles of NORMATIVE ethics and examines its requirements for policy making in Islamic ECONOMICS. The research findings indicate that adopting the theory of utilitarianism, as the only basis for policy making in Islamic ECONOMICS, makes many deficits in spite of its advantages. Although this paper does not seek to provide the theory of NORMATIVE ethics of Islam as the basis of economic policy making, it criticizes and corrects the problems caused by basing policies only on utilitarianism.

The topic of "religious science" has been one of the challenging points in the literature of religious studies in recent decades. Different theories have been put forward by Muslim scholars about its quiddity, its feasibility, its methodology and its realization. “ Islamic ECONOMICS” , as one of the most important examples of human religious science is no exception. Some thinkers have accepted the scientific identity of Islamic ECONOMICS, while others have sought to deny it. In this paper, we analyze the feasibility of Islamic ECONOMICS by using an analytical method. According to the research hypothesis, a large number of Islamic ECONOMICS propositions, in addition to their doctrinal nature, have a scientific identity. These statements constitute the content of Islamic ECONOMICS. According to the research findings, the feasibility of Islamic ECONOMICS can be demonstrated by three reasons for the necessity of a positive ECONOMICS for the realization of Islamic doctrines, the existence of descriptive ECONOMICS statements in Islamic narrative sources, and the influence of Islamic doctrinal principles and basics on economic behavior.

One of research issues which has gotten serious importance especially since 1970 C in the interrelationship of religion and ECONOMICS. This synthesis is usually discussed on two approaches. One of them is called "religious ECONOMICS", in which religion does have crucial role. In the second, that is, "ECONOMICS of religion'', economic techniques do have central place. This paper is responsible to review those approaches in its two main sections. It, finally, will be ended up by some concluding remarks.