Volume 27, Issue 42 (2019)
J Tax Res 2019, 27(42): 7-41 |
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Investigation of Zakat Law in Iran. J Tax Res 2019; 27 (42) :7-41
URL: http://taxjournal.ir/article-1-1709-en.html
URL: http://taxjournal.ir/article-1-1709-en.html
Abstract: (3881 Views)
Zakat is one of the major duties of divine religions, including Islam. It has been around for half a century that its implementation in some Islamic countries has become law. In Iran, the Zakat Law has been ratified and implemented in 2011. This paper investigates the Zakat law in Iran by using statistical analysis for the provinces of the country since 2011. Due to the low tax base of Zakat, it seems that the adoption of the law is more affected by the Zakat law in other Muslim countries and Implementation of this law has faced challenges and it is necessary to take measures to improve its efficiency. The results of the paper show the necessity of reviewing the Zakat law. Also, the correlation coefficient between propaganda and the total amount of zakat collected (except for Recommended Zakat) is significant. However, the effect of the incentive amounts on Zakat Mala, Zakat Fatra, recommended Zakat and Zakat total is very small and the impact of the incentive policy on construction expenditures is not so strong.
Type of Study: Research |
Subject:
Management
Received: 2020/02/17 | Accepted: 2020/02/17 | Published: 2020/02/17
Received: 2020/02/17 | Accepted: 2020/02/17 | Published: 2020/02/17
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