One of the derivatives of the inheritance discussion is the subject of compliance or non-compliance of option inheritance with property inheritance. When some of the heirs are deprived of the property itself, the question arises as to whether or not those persons will also be deprived of the right of option belonging to that property. To answer this question, various opinions have been expressed by jurisprudents. The disagreement is rooted in the concept of option. In this paper, by adopting nullificatory conception of option and illustrating option right’s independence of property and accepting its relationship with contract, the famous theory of the jurisprudents concerning non-compliance of property inheritance with option inheritance is consolidated. This analysis is meant to apply the silence and general acceptance of the civil law to the famous theory. Data were collected through library method and analyzed using descriptive-analytical method.

Tax revenue is the most important resource of governments to fund state's current expenditures with the least undesirable economic effects. Therefore, tax administration as a collector authority should increase tax revenue by promoting taxpayers to pay their tax obligations voluntarily according to the law. Today self assessment and voluntary compliance are the most popular approach to collect the taxes effectively. This paper by the use of Jenkins and Forlemu findings provides an overview of the subject of effective factors on tax compliance and core elements of taxpayer service approach. At the same time, it has attempted to emphasize on close connection between voluntary compliance, taxpayer services and implementation of information technology products. So the paper provides a conceptual framework of voluntary compliance, typology of compliance models and service-oriented approach by using information systems. Finally it contains a discussion of the key elements of Jenkins and Forlemu's taxpayer service approach.

The economic factors affecting tax compliance in the modern tax model can be divided into two categories: neoclassical (based on human self-interest) and behavioral. Variables such as tax rate, amount of punishment and possibility of audit are in the first category and fairness, reciprocity, moral persuasion and psychological costs of disobedience are in the second category. In addition to these two variable layers, the Islamic model of zakat compliance also uses other variables such as Islamic identity, mental accounting, the promise of spiritual rewards and punishments, or it does not exist in the modern model or it is used in a different way. Another more important difference is that in the modern model, economic man is based and the optimal amount of variables such as punishment and audit probability is determined based on it, and then behavioral characteristics are used to push and increase compliance. But the system of zakat is designed in such a way that a sense of human and divine dignity is given to the individual. On this basis, religious variables, especially faith, are based. At the same time, behavioral variables including human virtues are also considered, but the least attention is paid to neoclassical variables. Based on this, every zakat promotion program should first place the greatest reliance on people's faith (obtaining divine approval) and the positive effects of zakat on the purity of the soul and property, and then on human virtues such as helping the poor. But for the layer of material rewards and punishments, no special place was found in this model.