Islamic Economics Studies Bi-quarterly Journal

A comparative study of the integrated tax-support system and the method of taxation and support payments in Islam

Document Type : Research Paper

Authors

1 Assistant professor, Faculty of economics, Kharazmi University, Tehran, Iran.

2 PhD in Philosophy of Islamic Economics. Imam Khomeini Research Educational Institute, Qom, Iran.

Abstract

The integrated tax-support system indicates a model of the tax system that is related to the support system and entails informational and operational synergy. Since the examination of the relationship between the integrated model and the Islamic model has its own dimensions and requirements, by comparing the characteristics of the integrated system with the various sources of Bait al-Mal in the beginning of Islam, only the "relative compatibility" of the integrated tax-support system with the total of taxation methods and support payments in Islam is seen; This means that for some methods, there is a complete adaptation of the characteristics, and for some other methods, only some components of the integrated system can be deduced from the Islamic tax system. The results of this research show that the integrated tax-support system has characteristics such as determining the threshold of tax debt, collecting taxes from the rich, the existence of tax exemptions conditional on income, paying subsidies to the needy and financing support programs through the taxes channel, which are part of the taxation methods of Zakat and Khums are in full compliance with them and the methods of kharaj, zakat of property, the other part of khums and jizya have confirmed some of those features and have no basis for opposing others. In the meantime, the financing of welfare programs from taxes is only a characteristic of the integrated system, which can be seen in the consumption of various resources of the Bait al-Mal.

Keywords

  • قرآن کریم.

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Islamic Economics Studies Bi-quarterly Journal
Volume 15, Issue 2 - Serial Number 30
December 2023
Pages 699-730