Volume 33, Issue 59 (2023)
J Tax Res 2023, 33(59): 130-149 |
Back to browse issues page
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Darivand M S, Elikaee Ahary A, Rostami V. Taxation in Iran's legal system in the light of Martyr Dr. Beheshti's thought. J Tax Res 2023; 33 (59) :130-149
URL: http://taxjournal.ir/article-1-2325-en.html
URL: http://taxjournal.ir/article-1-2325-en.html
1- , s.darivand@isu.ac.ir
Abstract: (935 Views)
One of the important issues that the Islamic government deals with, is the issue of taxation and Sharia (Religious) financial resources, including Khums (“a fifth” of the net income), Zakat (poor rates), Jizya (tax tributary), Kharaj (yield of the field/land tax) & Anfal (public wealth). Today, due to the expansion of government tasks, it is possible that these resources are not enough to run the society; therefore, the governance system inevitably imposes taxes, which was shown when the constitution of the Islamic Republic was approved in Article 51. One of the persons who played a significant and undeniable role in the process of approving this principle is the deceased Martyr Beheshti, and for this purpose, this article with using descriptive-analytical method, seeks to answer this question that what is the position of tax in Iran's legal system in Martyr Beheshti's thought? The results of this research show that first. Martyr Beheshti is among those who believe in the legitimacy and permissibility of imposing new taxes by the Islamic government in addition to Sharia taxes (Canonical/Islamic tax). Secondly. He considered the first principle of taxation to be a direct tax, which is levied incrementally from the legitimate income of individuals, and indirect taxes only if the cost of supplying the goods is added to its finished price, from the point of view of jurisprudence it does not face problems.
Keywords: Islamic Government, Beheshti the Martyr, Constitution, Tax, Vilayat Faqih (Guardianship of The Jurist)
Type of Study: Research |
Subject:
Management
Received: 2023/12/25 | Accepted: 2023/12/1 | Published: 2023/12/1
Received: 2023/12/25 | Accepted: 2023/12/1 | Published: 2023/12/1
References
1. رفرنس های متنی مثل خروجی کراس رف را در اینجا وارد کرده و تایید کنید
1. Alhossieni, M, (1985). Jurisprudential Opinion on Taxes, Journal of Noor Elm, number.12, pp.118-126. (Persian)
2. Azari qomi, A, (1985). Tax and its Rules, Journal of Noor Elm, number.11, pp.50-67. (Persian)
3. Ibn Manzoor, M.B.M, (1993). Lasan Al-Arab, Beirut: Dar Al-Sader Press. (Arabic)
4. Jafari Langroudi, M.J, (2007). Legal Terminology, Tehran: Ganj Danesh Library. (Persian)
5. Habibian Naghibi, M., Zamani, A. (2012). VAT from the Islamic Law Perspective, Journal of Tax Research, number.20, Issue 15, pp.73-106. (Persian)
6. Hosseini Beheshti, S. M. (1981). Islamic Economics, Tehran: Islamic Culture Publishing Office. (Persian)
7. Hosseini Beheshti, S. M. (2007). Vilayat, Leadership & Rowhaniyat, Tehran: Rowzaneh Press. (Persian)
8. Hosseini Beheshti, S. M. (2009). Islamic Republic Party (Detailed Positions), Tehran: Rowzaneh Press. (Persian)
9. Hosseini Beheshti, S. M. (2010). Knowledge of Islam, Tehran: Boqeh Press. (Persian)
10. Hosseini Beheshti, S. M.¬(2018.A). Economic System in Islam (Theoretical Discussions), Tehran: Rowzaneh Press. (Persian)
11. Hosseini Beheshti, S. M. (2018.B). Economic System in Islam (Practical Discussions), Tehran: Rowzaneh Press. (Persian)
12. Hosseini Beheshti, S. M. (2021). In the Quran school, (Vol.3), Tehran: Rowzaneh Press. (Persian)
13. Khomeini, R., (2002). Vilayate - Fagih, Tehran: Institute for Organizing and Publishing the Works of Imam Khomeini (puh). (Persian)
14. Khomeini, R., (2000). Sahifeh of Imam Khomeini, (Vol.20), Tehran: Institute for Organizing and Publishing the Works of Imam Khomeini (puh).
15. Darivand, M.S & Tahan Nazif, H. (2023). Analysis of Concept of 'Law' and its Dimensions in the light of Thoughts of Martyr Ayatollah Dr. Beheshti, Quarterly Journal of Islamic Legal Research Paper, Vol. 24, Issue. 1, No. 59 pp. 1-28. (Persian)
16. Dadashi Niaki, M.R. (2006). »Taxes and Religious Liabilities«, Journal of Figh & Usul, Volume 38, Issue 3 - Serial Number 73, Pages 107-131. (Persian)
17. Raei, M.; Amini, H.A.; Tavakkuli, A.R. (2020). »An Account of the Governmental Place of Taxes in Imami Political Jurisprudence«, Journal of Islamic Denomination, Volume 6, Issue 12 - Serial Number 12, Pages 336-362. (Persian)
18. Rezaei, M. (2003). Government Taxes; legitimacy or illegitimacy?, Mofid Mail Magazine, Number. 35, pp. 63-84. (Persian)
19. Rostami, V., (2022). Public Finance law, Tehran, Mizan Publication. (Persian)
20. Rostami, V.; Shafeipoor, A.; Abshrini, M. (2023). Taxation in Light of the Comparative Jurisprudence of Islamic Denominations, Quarterly Journal of Public Law Studies, Volume 53, Issue 1, pp. 307-327. (Persian)
21. Rostami, V.; Karbasiun, M.A. (2016). Taxpayer's Right in the Identify and Collect Taxes Process from Shia Fighh«, Jurisprudence & the Fundamentals of the Islamic Law, Volume 48, Issue 2 - Serial Number 2, pp. 249-281. (Persian)
22. Sarabandi, M.R., (2008). Speeches and Interviews of Ayatollah Doctor Martyr seyyed Mohammad Hosseini Beheshti, (Vol.3). Tehran: Islamic Revolution Documentation Center. (Persian)
23. Detailed Minutes of the Deliberations of the Assembly Final Review of the Constitution of the Islamic Republic of Iran (1985). General Department of Cultural Affairs and Public Relations of the Islamic Consultative Assembly, (Vol. 3). (Persian)
24. Mudarrisi Tabatabaei, S.H., (1983). Land in Islamic Jurisprudence, Tehran: Islamic Culture Publishing Office. (Persian)
25. Homan, M., (1986). Dictionary and Islamic economic terms, vol. 1, Tehran: Publications of the Ministry of Planning and Budget. (Persian)
Send email to the article author
| Rights and permissions | |
 |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. |
