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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It goes without saying that ordinary taxation such as tax on consumption purchase or unit tax brings about tax burden and social loss leaving adverse effects on income level, firm costs, and inflation leading to welfare reduction. 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 .
According to some Muslim authors, Islamic taxation is so defined: 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.
5 Manabe Gheyre Eslami-Edited-libre
In anxishe cases, the inhabitants of a region accepted Islamic call freely and willfully. Capitation such as zakat fitrah; 6. Therefore, the regulations concerning tax are so arranged that people exercise the feeling of detachment to worldly treasures. 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.
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 amount payable is negotiable. The effect of eslsmi Islam imposes on saving is less negative than andizhe adverse effect of taxes on saving in secular systems.
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.
This type of anishe belonged to the state. This transfer harms social justice because it amounts to the consumers being the ultimate tax payer. Taxes legislated in Islam can be divided into six groups from the second point of view . In old days, taxation on agricultural production and capitation were the two more common forms of tax. This helps construct a positive psychological bound between social classes. We can sum up these positive effects in the following respects: By paying zakat and khoms, they enhance these moral traits in their inner world.
No increase or decrease of the value of the property one owns affects the rate of the tax. Every individual in possession of these items is obliged to pay the tax with the intention to implement divine command . 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 : As anndishe revenue increases, the rate of tax decreases.
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. Zakat The word zakat in Arabic comes from the root Zakawa meaning to grow and to purify.
These taxes are called state-imposed tax. While secular systems spend much on collecting tax because of grand and complicated bureaucratic zndishe involved, the Islamic system of taxation enjoys the advantage of simplicity and economy.
Financial fines religiously due as compensation for some sins one has committed and would like to repent from Kaffarat Mali and self-imposed obligations to give a gift or pay alms nudhurat are obligatory payments. Islam intends to provide an opportunity for every individual to realize sublime values in their life and to attain ethical perfection when they discharge their social duties such as tax payment.
Even at the times when Islamic state was not in place hence no sslami force was exercised on them, still they paid the tax due religiously. As one withdraws his capital from investment, one gathers kanz. The rent due to be paid was fixed through negotiation and varied depending on the fertility and the kind and level of production expected. A small portion of the financial needs of the state is covered by this kind of taxation. But Islamic taxation pursues an additional end too.
Tax must not leave adverse effects on economic activities for wealth production. These goals are better achieved by people directly with the minimum intervention of the state. Tax on consumption, when one consumes more than their average needs, they must pay one fifth of the price of the goods and services consumed as tax. The rich esami acquainted with hardship the poor undergo and the poor come to personally know their fellow benefactors.
Of course, when the Islamic government ordains that taxes be paid to it, then no one can spend it as they see proper. Taxation can be classified on two different bases.
It is collected in form of goods and distributed in the same form. In a general division, we may divide Islamic taxes into two main groups; the immutable and the mutable. This type of land was called conquest or maftuhato onwatan.
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This can be understood if we focus on how the tax collected especially zakat and khoms should be spent according to Islam. Andishee state must be concerned with social injustice and class discrimination.
Eslaim has proved effective in controlling both the eslsmi gap and the ensuing social clash between the upper class and the lower class. Consequently, tax payers personally see where their money is spent. From the first point of view, they can be divided into the following four groups :. In a comparison of the Islamic system of taxation with other secular systems, we can highlight the features and effects of Islamic tax in overall human life conditions.
Fourteen centuries ago, Islam approved different forms of taxes common at the time so far as they did not violate values Islam cherished. Non-compulsory taxes are introduced by Islam to cope with these various needs. Tax income from agricultural production is not cash.
In the secular systems of taxation, however, redistribution of wealth 22 adjustment of share are not included in the objectives of taxation and if they are in some very rare cases, eslamo can be carried out by the government rather than people. Jezyah  is the third kind of taxation. Quran, Surah Towbeh, Verse