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Paper Information

Journal:   JOURNAL OF ISLAMIC ECONOMIC STUDIES   SPRING-SUMMER 2016 , Volume 8 , Number 2 (16) ; Page(s) 39 To 74.
 
Paper: 

DESIGNING THE MECHANISM OF KHUMS AND ZAKAT ENTRY INTO THE TAX SYSTEM IN IRAN AND ITS ECONOMIC EFFECTS

 
 
Author(s):  SHABANI AHMAD*, KASHIYAN ABDOL MOHAMMAD
 
* FACULTY OF ISLAMIC STUDIES AND ECONOMICS, IMAM SADIQ UNIVERSITY
 
Abstract: 

The existing structure of Islamic and conventional taxes in Iran، has been caused different disparities and inconsistencies in practice: The parallel and sometimes multiple payment of Islamic and conventional taxes by individual; parallel and sometimes uncoordinated expenditures of taxes by government and Maraje; Zakat، Khums and taxes evasion; ignoring the two sources of the Islamic taxes (Zakat and Khums) to reduce oil revenues dependency and finally ignoring the cultural aspect of Islamic taxes to reduce tax evasion are the most important part of disparities. The main purpose of this research is to answer this question: “how to design the mechanism of Khums and Zakat entry to the tax regime in Iran and overcome the inconsistency and disparities in existing structure?” In Fact this research give a clear image of potential capacity of Khums and Zakat in Iran and use philosophical and Jurisprudential principals of Islamic Taxes to design a mechanism that firstly create an integrated، coherent and consistent structure، and secondly overcome the problems with the existing structure . The mechanism is presented in this research as a structure.

 
Keyword(s): TAX, KHOMS, ZAKAH, INTEGRATION
 
 
References: 
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Citations: 
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APA: Copy

SHABANI, A., & KASHIYAN, A. (2016). DESIGNING THE MECHANISM OF KHUMS AND ZAKAT ENTRY INTO THE TAX SYSTEM IN IRAN AND ITS ECONOMIC EFFECTS. JOURNAL OF ISLAMIC ECONOMIC STUDIES, 8(2 (16) ), 39-74. https://www.sid.ir/en/journal/ViewPaper.aspx?id=569698



Vancouver: Copy

SHABANI AHMAD, KASHIYAN ABDOL MOHAMMAD. DESIGNING THE MECHANISM OF KHUMS AND ZAKAT ENTRY INTO THE TAX SYSTEM IN IRAN AND ITS ECONOMIC EFFECTS. JOURNAL OF ISLAMIC ECONOMIC STUDIES. 2016 [cited 2021July26];8(2 (16) ):39-74. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=569698



IEEE: Copy

SHABANI, A., KASHIYAN, A., 2016. DESIGNING THE MECHANISM OF KHUMS AND ZAKAT ENTRY INTO THE TAX SYSTEM IN IRAN AND ITS ECONOMIC EFFECTS. JOURNAL OF ISLAMIC ECONOMIC STUDIES, [online] 8(2 (16) ), pp.39-74. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=569698.



 
 
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