Paper Information

Journal:   JOURNAL OF ISLAMIC ECONOMIC STUDIES   FALL 2015-WINTER 2016 , Volume 8 , Number 1 (15) #L0046; Page(s) 7 To 26.
 
Paper: 

SUSSESTION FOR EXTENSION AND REPLACEMENT OF THE TAX SYSTEM OF ISLAM

 
 
Author(s):  ROSTAMI MOHAMMAD ZAMAN*, ROSTAMI MOHAMMAD HADI
 
* 
 
Abstract: 

Islamic tax system is the most efficient system and cannot be replaced by other systems. Islamic taxes are state taxes. Islamic scholars and jurisprudents have confirmed this matter. It is incumbent upon the Islamic government to collect Islamic taxes. Islamic taxes must enter directly into State National Treasury and must be spent on government current spending. Dichotomy in the tax system induces increasing tax burden and tax evasion.
Rates of this system must be extended to all producs and incomes, and can be adjusted according to the conditions and situations. Islamic taxes are direct taxes. This system is based on development and prosperity. This system has effects like reducing tax evasion, increased efficiency, increased total welfare, reducing costs and non-productive activities and bringing balance. Integrating of tax system based on the principles of the Islamic system is a great need and can lead to a kind of revolution in economic system.

 
Keyword(s): ISLAMIC TAX, KHOMS, ZAKAT, EFFICIENCY ISLAMIC STATE
 
References: 
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