Volume 19, Issue 12 (2012)
J Tax Res 2012, 19(12): 211-238 |
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Bakhtiari S. Tax Supports for Charitable Contributions in order to Develop a Type of Social Insurance. J Tax Res 2012; 19 (12) :211-238
URL: http://taxjournal.ir/article-1-81-en.html
URL: http://taxjournal.ir/article-1-81-en.html
Abstract: (5819 Views)
This paper focuses on the role of tax supports in encouraging charitable contributions and developing a kind of social insurance consistent to the Islamic fundamentals. The objective of this research is, to study how tax support results in establishing Takafol social insurance (a kind of Islamic insurance) and also to review its history in the Islamic countries. The paper, first presents an overview of the charity givings and tax supports conditions in some western and the Islamic countries, then it reviews theoretical basics of insurance economy and tax, and finally according to the best practices of Takafol insurance, it concludes that these kinds of insurance can play an effective role as a complementary model for common insurance especially for vulnerable groups and at the end it proposes some tax solutions for developing and encouraging this kind of insurance.
Type of Study: Research |
Received: 2011/09/4 | Accepted: 2012/01/18 | Published: 2014/03/9
Received: 2011/09/4 | Accepted: 2012/01/18 | Published: 2014/03/9
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