download ketabeh andisheh eslami 2. Identifier AndishehEsslami2. Identifier-ark ark://t7tn27m5v. Scanner Internet Archive HTML5 Uploader Download and Install free and paid Android apps in Iran. Ali Lakza’i, “Saz va-karha-ye azadi dar andishe-ye ayatollah Beheshti,” Ulum-e Siyasi, 4, No. 13 (Spring Jomhuri-ye Eslami, 2 1 June Ghazali.

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Progressive tax is not legislated in Islam. Tax on savings eskami as khoms; 4. The fourth kind of land was the one either abandoned by owners without fighting or left to the Islamic state by them or left unattended because the owners had perished.

It is prohibited to do so and khoms is imposed as discouragement.

In Islamic taxation system, however, provision is made for direct and personal indolence of citizens in redistribution of wealth. In the Islamic taxation system, tax payment is initially voluntary.

Conditions and characteristics of Islamic taxation [29] Islamic Eelami has considered several principles in determining the taxation system it adopts. In all these cases, there is a fixed amount due to be paid. From the first point of view, they can be divided into the following four groups [26]:.

Index of /nemoone soal/Andishe eslami 2

Different kinds of Islamic Taxes In a general division, we may divide Islamic taxes into two main groups; the immutable and the mutable. Tax on property wealth includes zakat on gold and silver; 3.

They, however, leave impacts similar to those taxes do. Material, spiritual, emotional, and psychological needs of society and individuals have been addressed in the Islamic taxation system.

In secular systems, tax is first collected by government and deposited in the treasury then spent by the governmental bodies in proper expenditures legally determined. Through education and promotion of moral values by Imams and holy religious leaders, they are brought up in a way that an internal drive motivates them to comply with divine law. Islamic state must be concerned with social injustice and class discrimination.


It was customary for the Islamic state to give the latter three types of land to individuals for rent and receive an amount as kharaj.

Andisheh Esslami 2

As the revenue increases, the rate of tax decreases. A severe problem andishw taxation is the possibility of transfer of tax burden to other people rather than those originally charged with as a method of escape. They are introduced as means of crises-solving by the state [23]. Tax must not leave adverse effects on economic activities for wealth production.

Physiocrats were the first authors in the West who studied taxation as an independent important subject matter [5]. But this method has proved ineffective because the legal provisions for progressive increase of taxes have usually been neutralized by opportunities for evading tax payment distributed unevenly among tax payers leading to great horizontal inequality.

Regional rulers were forced to pay tribute [3].

Citizens have no direct involvement in eslaml. Classification of taxation Taxation can be classified on two different bases. Since a Muslim considers his tax payment an act of worship, he normally needs no external watch to see whether he discharges his debt. It is capitation on non-Muslims living within the jurisdiction of the Islamic state that protects them or living without but under its pledge of protection.

Andishe Ye Eslami Ye 1

Trust is a great factor here. Fixed tax includes zakat fitrah and some cases of jezyah and kharaj. This type of land was called conquest or maftuhato onwatan.

Tax on consumption, when one consumes more than their average needs, they must pay one fifth of the andushe of the goods and services consumed as tax. Since the advent of state, statesmen needed money to run the government.


This decreases the cost of tax collection considerably. It is collected in form of goods and distributed in the same form. Tax on revenue includes zakat on wheat, barley, date, and raisin; 2. Utilization eslani natural resources such as mining, diving for voluble natural stones and treasures plays a significant role in imposition of tax. These goals are better achieved by people directly with the minimum intervention of the state.

Index of /4pnu/jozve darsi va kholase dars/omomi/

Neither of these two aims is subordinate. The factual effect of these taxes surpasses those of obligatory ones. Eslamii Islamic taxation pursues an additional end too.

Taxes legislated in Islam can be divided into six groups from the second point of view nadishe. As one withdraws his capital from investment, one gathers kanz.

Jezyah [20] is the third kind of taxation. The amount payable is negotiable. In Europe, capitation was first introduced in in Briton. The Koran [15] mentions eight categories on which zakat must be spent: According to the Koran and many hadiths, zakat is some money payable by an individual in order to purify him, help him with his deliverance, and help the needy financially. In a general division, we may divide Islamic taxes into two main groups; the immutable and the eslamj.