PROVIDING A SUITABLE TAX MODEL FROM THE “ISLAMIC TAX RULES” POINT OF VIEW

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SHAMSEDINI MOSTAFA; SHAHRAKI JAVAD

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Paper Information

Journal: JOURNAL OF ISLAMIC ECONOMIC STUDIES Year:2011 | Volume:4 | Issue:2 (6) @L00362 Page(s): 97-124

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Information Journal Paper

Title

PROVIDING A SUITABLE TAX MODEL FROM THE “ISLAMIC TAX RULES” POINT OF VIEW

Author(s)

SHAMSEDINI MOSTAFA | SHAHRAKI JAVAD | Issue Writer Certificate

Keywords

TAXESQ2

ISLAMIC ECONOMIC RULESQ2

ZAKAT AND KHOMSQ2

VALUE ADDED TAXQ2

TAX RATEQ3

Abstract

The importance of the tax and the tax income is known to everybody in Iran. The availability of different economic views and the ambiguity of the suitable TAX RATE make the idea of finding the best tax model a very important topic. The Muslims’ belief that Islam is a complete religion and the existence of economic matters in the initial Islamic era, has given the ISLAMIC ECONOMIC RULES a very important role. This paper tries to provide a plan for exercising a suitable tax model using Islamic tax rules. In this regards, the paper makes use of the ZAKAT AND KHOMS rules which are broader than others things nowadays. The rules extracted from ZAKAT AND KHOMS and their comparison with the current tax systems show that the VALUE ADDED TAX system is the best model. In this model, the TAX RATEs are gotten from the ZAKAT AND KHOMS rates. The results show that the execution of a tax system in Iran is only possible when it is to be put in action by people’s cooperation. Hence, paying attention to the religious dimensions of the tax can help the tax system to be successful.

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