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Information Journal Paper

Title

Investigation of Zakat Law in Iran

Pages

  7-41

Abstract

 Zakat is one of the major duties of divine religions, including Islam. It has been around for half a century that its implementation in some Islamic countries has become law. In Iran, the Zakat Law has been ratified and implemented in 2011. This paper investigates the Zakat law in Iran by using statistical analysis for the provinces of the country since 2011. Due to the low tax base of Zakat, it seems that the adoption of the law is more affected by the Zakat law in other Muslim countries and Implementation of this law has faced challenges and it is necessary to take measures to improve its efficiency. The results of the paper show the necessity of reviewing the Zakat law. Also, the correlation coefficient between propaganda and the total amount of Zakat collected (except for Recommended Zakat) is significant. However, the effect of the incentive amounts on Zakat Mala, Zakat Fatra, recommended Zakat and Zakat total is very small and the impact of the incentive policy on construction expenditures is not so strong.

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    • Cite

    APA: Copy

    KIAALHOSEINI, SEYYED ZIAALDIN. (2019). Investigation of Zakat Law in Iran. TAX JOURNAL, 27(42 (90) ), 7-41. SID. https://sid.ir/paper/372553/en

    Vancouver: Copy

    KIAALHOSEINI SEYYED ZIAALDIN. Investigation of Zakat Law in Iran. TAX JOURNAL[Internet]. 2019;27(42 (90) ):7-41. Available from: https://sid.ir/paper/372553/en

    IEEE: Copy

    SEYYED ZIAALDIN KIAALHOSEINI, “Investigation of Zakat Law in Iran,” TAX JOURNAL, vol. 27, no. 42 (90) , pp. 7–41, 2019, [Online]. Available: https://sid.ir/paper/372553/en

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