Tax, Zakat, and Their Relation

Sajad Chubineh

Worship of God or religious service is the direct consequence of having come to know God. It paves the way for achieving human possible perfection and ultimate salvation. It is manifested in different forms and follows particular patterns which are investigated and described in the religious science of jurisprudence (Fiqh). full story

Market Tax during the Caliphate

Sayed Mohammad Rahim Rabbanizadeh PhD

Following the establishment of Islamic state by the holy Prophet of Islam, during the rule of Caliphs, Islamic state sometimes faced unanticipated expenditures and shortage of financial resources. This triggered efforts by governments to find a solution. One solution was to impose tax on market. It had precedence in previous states too. During Umawid and Abbasid caliphs, special methods were employed to establish this tax. This paper aims to explain the reasons behind the imposition of this tax, its characteristic features, and economic consequences on the basis of historical sources available to us. We shall analyze the data and criticize other theories expounded in similar researches of the subject. full story

A Philanthropic Approach to Tax Management in Imam Ali (AS)’s Tradition

Alireza Rahimi Boroujerdi Ph.D

In this paper, we study Imam Ali’s way of management in order to derive some principles common to education and administration. Our hypothesis is that philanthropy constitutes the pillar of His thought, words, and behaviors. We shall give reference to His sayings in Nahj al Balaghah to establish our point. We shall concentrate only on a number of Imam Ali’s sayings concerning economic administration of society. We take it for granted that Nahj al Balaghah contains His words. full story

Islamic Taxation

Hussein Kafshgar Jelowdar

Key terms: tax, khoms, zakat, kharaj, pseudo tax, jezyah, distribution, saving, investment

The Persian word “maliat” comes from the root “mal” and is used in various meanings including reward, fine, duty, tribute, and the tax on property religiously bound. As a technical term of economics, it means an amount of money received from individuals or legal persons by the state proportionate to their wealth, profit, income, or transactions . According to some Muslim authors, Islamic taxation is so defined: “the duty determined and leveled by the Islamic legislator on individuals’ property and possessions.” Every person protected by the Islamic state or living without the domain of this protection is duty bound to pay, in cash or otherwise, this debt of his/her according to the relevant regulations as soon as they qualify for this obligation.

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Islam and the Economic System

Seyed Hussein Mir Moezzy

There is a wide disagreement about the entity and structure of Islamic economy. One view holds that Islamic economy is composed of the economic rules and laws recorded in jurisprudential (Fiqhi) sources under the titles the forbidden transactions (makassib muharramah), sale (bey'a), limited partnership (mudharabah), share-tenancy (musaqat),sharecropping (muzari'ah), partnership (shirakah), leasing(ijarah), and reward(jualah) etc . Some authors following the lead of Mohammad Baqir Sadr believe that there is a particular economic system in Islam in addition to the said rules. A third group hold that Islam includes a special economics. There is a group of experts who believe that Islam has no economy at all; all that exists in Islam is no more than general ideals and values, and what is supposed to be rules concerning economy belongs to the pre-Islamic period, has nothing to do with Islam, should not be counted as a part of Sharia though accepted at the dawn of Islam . full story

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Content > Tax-Related Abnormalities in Iran and Their Solutions on the Basis of Islamic Precepts

Content > Principles Governing Islamic Taxation System

Content > Editorial