Volume 16, Issue 1 (2008)                   J Tax Res 2008, 16(1): 0-0 | Back to browse issues page

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Similarity between Kharaj and VAT on Consumption
Hasan Aghanazari *
Abstract:   (5819 Views)
Legal structure of Kharaj tax has some essential differences with that of Zakah because the imposition of Kharaj is among the Islamic government's authorities and is not based on the individual's religious obligations. There are two properties for Kharaj tax which provide the basis for comparing it with VAT on consumption: "the inclusiveness of the tax base" and ''the flexibility of the rate".
Keywords: Kharaj, Khoms, Zakah, VAT on consumption
Full-Text [PDF 159 kb]   (1984 Downloads)    
Type of Study: Research |
Received: 2014/08/9 | Accepted: 2014/08/9 | Published: 2014/08/9
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