Volume 20, Issue 16 (2013)
J Tax Res 2013, 20(16): 31-60 |
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Ezzati M, Shahriari L. Performance Assessment of Emam Khomeini Relief Committee in Collecting Zakat. J Tax Res 2013; 20 (16) :31-60
URL: http://taxjournal.ir/article-1-41-en.html
URL: http://taxjournal.ir/article-1-41-en.html
1- Faculty Member of Economics, Tarbiat Modarres University , mezzati@modares.ac.ir
2- M.A. of Economics, Tarbiat Modarres University
2- M.A. of Economics, Tarbiat Modarres University
Abstract: (7788 Views)
This paper has attempted to evaluate factors which influence collecting zakat by Imam Khomeini relief committee in order to propose mechanism for improving its performance. From theoretical perspective, we present both zakat performance in Iran and an analysis of factors influencing it based on available data. Zakat performance has been analyzed in two ways: First we have analyzed zakat performance, and then we have presented an econometric study with Iran's provincial cross- sectional data of the year 1390. The results have indicated that collected zakat size has significant relationship with Farmland, Rabet, Rabet Rohani, Religious Capital and Dummy variable represented for Farhang.
Type of Study: Research |
Received: 2012/08/29 | Accepted: 2013/02/11 | Published: 2014/03/7
Received: 2012/08/29 | Accepted: 2013/02/11 | Published: 2014/03/7
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