Local taxes management system performs a decisive role in providing stable urban income sources. The research is to introduce concepts, review theoretical literature, and present key indices and elements of the local taxes management system by the Islamic approach; and it is to present the conceptual pattern of the system, at last. To find the answers to the questions, the questionnaires were completed by 130 administrators and officials of Tehran municipality local taxes affaires.Using SPSS and LISREL softwares for the research questions, the tests were tried and having used factor analysis and structural equations, the suggested pattern was confirmed. The outcomes indicate that in the proper local taxes system of Tehran municipality objectives, strategies, and policies of taxes income sources as the inputs; managerial, main and backingprocesses of taxes income sources as the processes; and efficiency, effectiveness, and stakeholders satisfaction of taxes income as outputs are important. Thus, regarding the shortages of providing income sources and legal obligations for achieving the outlook andruling of theIslamic values in Tehran, measures should be taken to design and enforce the proper income system. Some suggestions have been made in the same direction.