A Reflection on the Legitimacy of Tax on Gift Based on Islamic Jurisprudence

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Bagheri Abdollah; AHMADI SEYED MOHAMMAD SADEGH; masoud Gholam Hossein

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ISLAMIC LAW AND JURISPRUDENCE RESEARCHES Year:2020 | Volume:16 | Issue:58 Page(s): 27-50

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

758

Download:

Cites:

Information Journal Paper

Title

A Reflection on the Legitimacy of Tax on Gift Based on Islamic Jurisprudence

Author(s)

Bagheri Abdollah | AHMADI SEYED MOHAMMAD SADEGH | masoud Gholam Hossein | Issue Writer Certificate

Keywords

GiftQ1

taxQ2

Unfixed taxQ1

Abstract

Private property is an important issue being discussed in Islamic jurisprudence and law and can be investigated from various perspectives. One such issue is the tax imposed on individuals’ assets and income including the tax on Gift which, according to the Direct Taxation Law, individuals are bound to pay. The present descriptive-analytical research probes into the legitimacy of its collection and restrictions imposed on it based on fundamentals of Islamic jurisprudence. The results reveal that, regarding the principles of Islamic jurisprudence on the legitimacy and boundaries of tax on gift, the related positive laws might require revision in terms of the specified amount of tax and the failure to mention a case where the issue of Gift is a requirement for the life of the party receiving the Gift as an instance of exemption of tax on gift.

Cites

No record.

References

No record.

Cite

APA: Copy

Bagheri, Abdollah, AHMADI, SEYED MOHAMMAD SADEGH, & masoud, Gholam Hossein. (2020). A Reflection on the Legitimacy of Tax on Gift Based on Islamic Jurisprudence. JOURNAL OF ISLAMIC LAW AND JURISPRUDENCE RESEARCHES, 16(58 ), 27-50. SID. https://sid.ir/paper/375761/en

Vancouver: Copy

Bagheri Abdollah, AHMADI SEYED MOHAMMAD SADEGH, masoud Gholam Hossein. A Reflection on the Legitimacy of Tax on Gift Based on Islamic Jurisprudence. JOURNAL OF ISLAMIC LAW AND JURISPRUDENCE RESEARCHES[Internet]. 2020;16(58 ):27-50. Available from: https://sid.ir/paper/375761/en

IEEE: Copy

Abdollah Bagheri, SEYED MOHAMMAD SADEGH AHMADI, and Gholam Hossein masoud, “A Reflection on the Legitimacy of Tax on Gift Based on Islamic Jurisprudence,” JOURNAL OF ISLAMIC LAW AND JURISPRUDENCE RESEARCHES, vol. 16, no. 58 , pp. 27–50, 2020, [Online]. Available: https://sid.ir/paper/375761/en

Related Journal Papers