Analyzing payment rates in zakat and khums; An approach for Iran's tax system

Articles in Press

Authors

1 Kharazmi University. Tehran. Iran.

2 Imam Khomeini Educational and Research Institute

10.30471/iee.2024.10338.2438

Abstract

The system of mandatory payments of Sadr Islam includes various types of payments, each of which has its own characteristics. Meanwhile, zakat and khums have been two important bases for financing expenses in the forefront of Islam, which have been included in the framework of special rates and exemptions. Analyzing these amounts will inspire a model for the tax system of the Islamic society by discovering the purposes of the Sharia in the tax system of the Prophet's era. The analysis of zakat and khums has yielded approaches, some of which are as follows: tax can be applied to both financial assets (money) and non-financial assets; What is paid as a tax by the people can also be calendared (monetary) and amount (a share of what is taxed); The tax rate for defined brackets in production items should encourage scale efficiency; Progressive tax was not recognized in the Islamic tax system; If the taxpayer passes the tax exemption threshold, the former share exemption is canceled and the tax payment includes all properties.

Keywords

Journal of Economic Essays; an Islamic Approach

Articles in Press, Accepted Manuscript
Available Online from 29 December 2024

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