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Justice and economic efficiency of taxes in Islamic civilization
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Maysam Musai   |
| Professor Tehran University , mousaaei@ut.ac.ir |
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Abstract: (1017 Views) |
Throughout history, taxes have been the most important source of income for governments, and their uses have been financing wars, paying the salaries of state and military employees, performing infrastructure, social security, education, and other public services. Applying fiscal expansion and contraction policies is on one side and a means of realizing economic justice on the other side. Many criteria have been proposed in the public sector economy to evaluate the characteristics of taxes, but two of these criteria have more value and importance than others, one is justice and the other is efficiency. In this article, the taxes that have been introduced in Islam or used in the field of Islamic civilization have been examined by analyzing religious texts and historical evidence in terms of their effect on efficiency or justice. The results show that the said taxes; Social security, poverty alleviation and wealth adjustment and provision of the government budget have been the most important reasons for its status, which has been for the provision of basic goods or public services, except Khums, which is related to income from the Shiite point of view and can be progressive in relation to other taxes. Islamic funds have a fixed rate and therefore do not cause economic disruption and do not destroy efficiency. Islamic taxes had a high extent and covered all sectors of the economy at that time, and this shows that there should be no exceptions. In our current situation. Another point is that Islamic taxes are direct taxes that are based on the principle of justice and efficiency, and the consumption amount is clearly stated. In conclusion, it is important that the tax and social security system in the Islamic state must be in harmony with each other. Another point is that the basis of Islamic taxes requires that windfall incomes should be progressive, and finally, Islamic taxes should not be counter-productive, after all, the current extensive tax exemptions are not accepted. |
Article number: 15 |
| Keywords: tax, Islamic civilization, economic efficiency, tax justice, direct taxes and indirect taxes |
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Full-Text [PDF 582 kb]
(486 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/12/20 | Accepted: 2022/02/9 | Published: 2022/03/1
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