download ketabeh andisheh eslami 2. Identifier AndishehEsslami2. Identifier-ark ark://t7tn27m5v. Scanner Internet Archive HTML5 Uploader Download and Install free and paid Android apps in Iran. Ali Lakza’i, “Saz va-karha-ye azadi dar andishe-ye ayatollah Beheshti,” Ulum-e Siyasi, 4, No. 13 (Spring Jomhuri-ye Eslami, 2 1 June Ghazali.

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This way of escaping tax is easier and more common in indirect taxes.

The reason is that the progressive increase rate is mild due to provisions for tax exempts and tax reliefs. The tax imposed must be proportionate to the buying power of tax payers.

According to the Koran and many hadiths, zakat is rslami money payable by an individual in order to purify him, help him with his deliverance, and help the needy financially.

Conditions and characteristics of Islamic taxation [29] Islamic Sharia has considered several principles in determining the taxation system it adopts. The word khoms literally means one fifth. Islamic state must be concerned with social injustice and class discrimination.

Therefore, it does not affect the overall demand or bring about collateral economic bad effects such as inflation. This helps construct a positive psychological bound between social classes. Islam intends to provide an opportunity for every individual to realize eslwmi values in their life and to attain ethical perfection when they discharge their andisshe duties such as tax payment. In the Islamic system of taxation, we see the following ways of money raising for state: The effect of taxes Islam imposes on saving is less negative than the adverse effect of taxes andiseh saving in secular systems.


Classification of taxation Taxation can be classified on two different bases. The rich get acquainted with hardship esoami poor undergo and the poor come to personally know their fellow benefactors. Retrogressive tax [27] is when the decrease or increase of the amount due to be paid bears a reverse relation to those of the revenue on which tax is imposed. Nine kinds of property are included among what must be taxed: Andishs of wealth and the adjustment of the share of different social groups and classes from the total national income in a fairer way are two important ends in the Islamic taxation system.

Combating stagnant capital and obstacles to economic creative activity is a factor present in the Islamic taxation system.

Classical economies resort to progressive tax increase in order to achieve faster adjustment of income distribution. In Islamic Sharia, there are other payments obligatory or supererogatory much resembling tax but are not considered as tax because government does not collect them or law does not make them compulsory. This type of land was called conquest or maftuhato onwatan. The fundamental factor shaping the Islamic system of taxation is the quest for social justice and economic balance.

These goals are better achieved by people directly with the minimum intervention of the state. We may mention some more important ones here: Sometimes, the non-Muslim inhabitants entered into a peace agreement with the Muslim army. Even at the times when Islamic state was not in place hence no external force was exercised on them, still they paid the tax due religiously. No increase or decrease of the value of the property one owns affects the rate of the tax.

Andishe Ye Eslami Ye 1

The cost of tax collection must be minimized. Since the advent of state, statesmen needed money to run the government. Regional rulers were forced to pay tribute [3]. This has proved effective in controlling both the economic gap and the ensuing social clash between the upper class and the lower class. Progressive tax is not legislated in Islam. Tax on utilization of natural resources such as khoms on mining, zakat on camel, cow, and sheep; 5.


Private owners were forced to andiehe tax. Their lands were called peace lands. Physiocrats were the first authors in the West who studied taxation as an independent important subject matter [5]. It is capitation on non-Muslims living within the jurisdiction of the Islamic state that protects them or living without but under its pledge of protection.

It is prohibited to do so and khoms is imposed as discouragement.

5 Manabe Gheyre Eslami-Edited-libre

Taxation has been a common phenomenon the world over. In the Islamic taxation system, there are elements that encourage investment. Legislation of tax laws must guarantee a fair distribution of wealth in society at the same time as it helps economic growth.

Since a Muslim considers his eeslami payment an act of worship, he normally needs no external watch to see whether he discharges his debt. Zakat The word zakat in Arabic comes from the root Zakawa meaning to grow and to purify.

Tax on utilization of natural resources such as khoms on mining, zakat on camel, cow, and sheep. The quantity, the proportion, and the items taxable are thoroughly determined [9].