Providing a Suitable Tax Model from the “Islamic Tax Rules” Point of View
Authors
Abstract
The importance of the tax and the tax income is known to everybody in Iran. The
availability of different economic views and the ambiguity of the suitable tax rate
make the idea of finding the best tax model a very important topic. The Muslims’
belief that Islam is a complete religion and the existence of economic matters in the
initial Islamic era, has given the Islamic economic rules a very important role. This
paper tries to provide a plan for exercising a suitable tax model using Islamic tax
rules. In this regards, the paper makes use of the Zakat and Khoms rules which are
broader than others things nowadays. The rules extracted from Zakat and Khoms
and their comparison with the current tax systems show that the value added tax
system is the best model. In this model, the tax rates are gotten from the Zakat and
Khoms rates. The results show that the execution of a tax system in Iran is only
possible when it is to be put in action by people’s cooperation. Hence, paying
attention to the religious dimensions of the tax can help the tax system to be
successful
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