Volume 16, Issue 1 (2008)
J Tax Res 2008, 16(1): 0-0 |
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Rezaie Davani M. Properties of Islamic Government Financial Resources And Their Impacts on Economic Investment. J Tax Res 2008; 16 (1)
URL: http://taxjournal.ir/article-1-322-en.html
URL: http://taxjournal.ir/article-1-322-en.html
Abstract: (6307 Views)
Exploring the differences between impacts of Islamic taxes / ordinary taxes on investment requires recognition of their properties and their differences. The paper shows, through mentioning kinds of Islamic government financial resources and the characteristics of each one, that firstly, the low rate of Islamic taxes, their stability, and their payments being considered as an act of worship, all and all prevent the problem of inefficiency secondly, the impacts of Khoms on the investment differ from the impacts of Zakah thirdly, some taxes such as tax on consumption or salary are not taken into account within the discussion of Islamic taxes and fourthly, the impacts of governmental taxes within Islamic environment may theoretically be similar to those of ordinary taxes. The paper has eventually explored the impacts of Islamic taxes on the investment and has showed that they have supported investments in various ways.
Keywords: Islamic government\'s financial resources, Islamic taxes, characteristics of Islamic taxes, impacts of Islamic taxes on investment
Type of Study: Research |
Received: 2014/08/9 | Accepted: 2014/08/9 | Published: 2014/08/9
Received: 2014/08/9 | Accepted: 2014/08/9 | Published: 2014/08/9
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