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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Khoms is a kind of proportional tax. Lashgary, Alireza, Islamic Taxation System, Tehran, Ministry of economics and treasury, Pajuheshgah farhang w andisheh eslami,p.

Ja’far Sobhani

Trust is a great factor here. In a general division, we may divide Islamic taxes into two main groups; the immutable and the mutable.

In Europe, capitation was first introduced in in Briton.

Sometimes, the non-Muslim inhabitants entered into a peace agreement with the Muslim army. Sometimes, we classify them on the basis of the items liable to taxation. Fixed tax includes zakat fitrah and some cases of jezyah and kharaj.

This helps elami a positive psychological bound between social classes. Since the advent of state, statesmen needed money to run the government.

Tax role and andiwhe must be premeditated. A severe problem in taxation is the possibility of transfer of tax burden to other people rather than those originally charged with as a method of escape.

Of course, when the Islamic government ordains that taxes be paid to it, then no one can spend it as they see proper. The latter means a percentage of the property one has must be paid as religious tax annually [13].

Legislation of tax laws must guarantee a fair distribution of wealth in society at the same time as it helps economic growth. No increase or decrease of the value of the property one owns affects the rate of the tax.

Kharaj [21] is the fourth kind of tax that was collected from land. In the Islamic taxation system, therefore, two mechanisms are deployed to block this escape; first, all taxes are direct so as to minimize the possibility of the transfer of tax burden; second, paying tax is not only a public obligation but also a religious duty.


If one pays zakat or khoms without the intention to obey God, they are not clear from obligation. In Islamic Sharia, there are other payments obligatory or supererogatory much resembling tax but are not considered as tax because government does not collect them or law does not make them compulsory. Some historical documents indicate that, in ancient Greece, government was run by tariff.

As a technical term of economics, it means an amount of money received from individuals or legal persons by the state proportionate to their wealth, profit, income, or transactions [1]. As Muslim conquests went on in early decades, the ownership of land underwent drastic changes. Tax income from agricultural production is not cash.

These taxes are called state-imposed tax. Utilization of natural resources such as mining, diving for voluble natural stones and treasures plays a significant role in imposition of tax.

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. Islamic state must be concerned with social injustice and class discrimination.

We can highlight seven principles here. Naturally, they do not personally involve in the process of redistribution of wealth and do not directly experience the positive results of their financial contribution to the betterment of life of the lower class society. Capitation such as zakat fitrah; 6. It is the right of the Muslim government to level the tax on individuals or on their estates and production as the situation requires.

In ordinary system of taxation, it is the state that collects and spends taxes. The Koran defines this kind of taxation in verse no. 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.

The reason is that the progressive increase rate is mild due to provisions for andisue exempts and tax reliefs. This decreases andisbe cost of tax collection considerably. These goals are better achieved by people directly with the minimum intervention of the state. Mutable taxes Mutable taxes are those taxes the Islamic ruler decides to impose in order to meet particular expenses of the government in exceptional cases without prior legislation by divine lawmaker hence no fixed terms for them [22].


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Four different types of land can be distinguished. Nine kinds of property are included among what must be taxed: The fourth kind of land was the one either abandoned by owners without fighting or left to the Selami state by them or left unattended because the owners had perished. The tax imposed must be proportionate to the buying power of tax payers. Different kinds of Islamic Taxes In a general division, we may divide Islamic taxes into two main groups; the immutable and the mutable.

Ja’far Sobhani – Wikipedia

andishs The tax due must be precise, obvious, and fixed with the payment time exactly determined. The positive effect of taxes on the optimum efficiency of the labor force plus the increase of working hours contribute to the increase of labor supply.

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

The fundamental factor shaping the Islamic system of espami is the quest for social justice and economic balance. 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. Classical economies resort to progressive tax increase in order to achieve faster adjustment of income distribution.