How to profoundly change the beliefs of the polytheists during the age of revelation from the denial of the Prophet (pbuh) to the certainty of his Message and the acceptance of his full guardianship is a question worthy of attention. The order of verses about prophecy based on the order of revelation is the reason to lead a transformative PROCESS and a special Quranic method in institutionalizing the belief of prophecy in the lives of Arabs. In the first stage, the Holy Quran in the first Makkī (Arabic: المکّیّ, suras revealed in Mecca) chapters has prepared the community from the motivational side to accept the truth of the Prophet’s (pbuh) prophecy and briefly stating the key issues surrounding it. The Holy Book of Quran at the time of the emergence of oppositions and doubts (the second stage) destroyed the arguments of the polytheists and explained the prophecy and proved its authenticity from a cognitive perspective in the second stage by presenting clear arguments. and the Holy Book of Quran in the third stage after Madanī (Arabic: المدنیّ, suras revealed in Medina) period has undertaken measures in order to fulfill the goals of the Massage by explaining the true position of the Prophet (pbuh) to deepen and operationalize the Prophetic belief through explaining practical duties for the Prophet (pbuh) and behavior based on the acceptance of Walaya (Arabic: ولایة, meaning “guardianship” or “governance”).

The net effects of switching from consumption TAXATION to inflation TAXATION on resource allocation and welfare crucially depend on production externalities. With elastic labor supply, raising inflation TAXATION decreases leisure, but increases the levels of real consumption, capital, and output. Moreover, this tax switch has two opposing effects on the level of real money balances: A positive effect through the rise in output caused by the faster nominal money growth and a negative one through the fall in the ratio of real money balances to output. In the absence of any production, externality the negative effect dominates the positive effect. The real effect of this tax switching on resource allocation depends on the behavior of labor supply. If there is not a trade-off between leisure and labor supply, then the real effect of switching to inflaction TAXATION on real consumption, capital and output would disappear. With elasticity of labor supply, the welfare effect of this tax switch is conditional on the production externality. In the absence of production externality, inflation TAXATION always reduces welfare. With a strong enough production externality, switching from consumption TAXATION to inflation TAXATION may raise welfare by correcting the under-investment of capital and the under-supply of labor.

One of the newest business activities in recent years is related to the emergence and development of e-commerce. The extension of e-commerce increases the possibility of evading from the TAXATION of new income resources which have traditionally been taxed in other ways. Having in mind the importance of this matter, the present research is going to investigate e-tax systems throughout the world and to introduce a model for the establishment of an electronic TAXATION system in Iran. An infrastructure needed for e-commerce is to provide for security which is very important in the e-commerce environment and for which there is a large amount of demand. Lack of security in the virtual world can be a barrier to the development of e-commerce. Our proposed model for the TAXATION of ecommerce in Iran is based upon making use of a secure electronic exchange database whereby the government presents security to users and exchangers and, at the same time, taxes their e-commerce activities. In this paper, we have used Delphi method and Sign Non-Parametric / Freidman tests to assess our proposed model of e-TAXATION. The findings obtained are as follows: the best tax category to be applied to e-commerce is VAT but the Iranian VAT laws and regulations should be modified prior to being applied to e-commerce; the creation of an electronic database by the Iranian government is economically justified; real and legal entities in Iran are sufficiently willing to make use of this electronic database; a national TIN code is required for the identification and tracing of companies engaged in the electronic environment; the best way of providing security in an electronic database is to use digital signature and digital certificate; sellers are the best agents for the collection of taxes; moreover, there is a need for concluding agreements with other countries on such topics as the exchange of information and avoiding double TAXATION.