A COMPARISON BETWEEN KHUMS ON THE PROFIT OF INCOME AND INCOME TAX IN IRAN IN TERMS OF PROGRESSION DEGREE AND TAX EQUITY (1999-2012)

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.

KIAALHOSEINI SEYED ZIAODDIN; SAJJADI SEYYED MOHSEN; GHOLAMI MOJAHED

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2017 | Volume:25 | Issue:34 (82) Page(s): 65-102

Download Full-Text

Persian Verion

View:

998

Download:

Cites:

Information Journal Paper

Title

A COMPARISON BETWEEN KHUMS ON THE PROFIT OF INCOME AND INCOME TAX IN IRAN IN TERMS OF PROGRESSION DEGREE AND TAX EQUITY (1999-2012)

Author(s)

KIAALHOSEINI SEYED ZIAODDIN | SAJJADI SEYYED MOHSEN | GHOLAMI MOJAHED | Issue Writer Certificate

Keywords

KHUMS ON THE PROFIT OF INCOMEQ1

INCOME TAXQ2

INCOME REDISTRIBUTIONQ2

TAX IMPACTQ1

TAX INCIDENCEQ1

PROGRESSION DEGREE OF KHUMSQ1

Abstract

One of the policy makers’ objectives is to guarantee justice and fair distribution of incomes among citizens through taxation. In this study, INCOME TAX as an income base was compared to KHUMS ON THE PROFIT OF INCOME as the major INCOME TAX in Ja’fari jurisprudence to investigate the characteristics and advantages of this Islamic tax system in the current economic system of Iran. This paper sheds light on the positive aspects of this divine command with respect to the distribution of income and TAX INCIDENCE. It is hoped that the findings of this study contribute to the improvement of the current tax system. In this empirical study, the potential amount of khums was calculated using Pareto bilateral distribution for every Iranian household with respect to the jurisprudence of khums for 1999-2012. Then, the distribution of TAX INCIDENCE was estimated. The distribution of TAX INCIDENCE for both tax systems on deciles shows the lower TAX INCIDENCE of khums for households, higher-income households in particular. Therefore, the impairment in performance and allocation of resources are lower for khums, compared to those of INCOME TAX. Moreover, the comparison of PROGRESSION DEGREE OF KHUMS and INCOME TAX shows that despite its uniform rate, KHUMS ON THE PROFIT OF INCOME is a progressive tax with a moderate progression rate since it excludes the living costs. However, its progression degree is lower, compared to that of INCOME TAX.

Cites

No record.

References

No record.

Cite

APA: Copy

KIAALHOSEINI, SEYED ZIAODDIN, SAJJADI, SEYYED MOHSEN, & GHOLAMI, MOJAHED. (2017). A COMPARISON BETWEEN KHUMS ON THE PROFIT OF INCOME AND INCOME TAX IN IRAN IN TERMS OF PROGRESSION DEGREE AND TAX EQUITY (1999-2012). TAX JOURNAL, 25(34 (82) ), 65-102. SID. https://sid.ir/paper/89663/en

Vancouver: Copy

KIAALHOSEINI SEYED ZIAODDIN, SAJJADI SEYYED MOHSEN, GHOLAMI MOJAHED. A COMPARISON BETWEEN KHUMS ON THE PROFIT OF INCOME AND INCOME TAX IN IRAN IN TERMS OF PROGRESSION DEGREE AND TAX EQUITY (1999-2012). TAX JOURNAL[Internet]. 2017;25(34 (82) ):65-102. Available from: https://sid.ir/paper/89663/en

IEEE: Copy

SEYED ZIAODDIN KIAALHOSEINI, SEYYED MOHSEN SAJJADI, and MOJAHED GHOLAMI, “A COMPARISON BETWEEN KHUMS ON THE PROFIT OF INCOME AND INCOME TAX IN IRAN IN TERMS OF PROGRESSION DEGREE AND TAX EQUITY (1999-2012),” TAX JOURNAL, vol. 25, no. 34 (82) , pp. 65–102, 2017, [Online]. Available: https://sid.ir/paper/89663/en

Related Journal Papers