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

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The Impact of Arbah-e Makaseb Khoms on Income Distribution in Iran (Case Study: 1986-2005). J Tax Res 2008; 16 (1)
URL: http://taxjournal.ir/article-1-327-en.html
Abstract:   (5368 Views)
One of the financial duties referred to as 'vajeb' in Islamic instructions, is called as 'Khoms' which literally means 'a fifth of one's annual net income' to be paid for charity purposes. The verse 41 of Al-Anfal chapter of the Holy Quran has necessitated payment of Khoms and the cases it is to be consumed for. According to Shia Imams, Khoms is generally imposed on seven categories one of which is called as 'Arbah-e Makaseb Khoms' which is particularly dynamic and due to its rate and the circumstances under which it is levied, it seems to have the nature of so-called ordinary taxes in spite of some differences. Having in mind the cases where Khoms is to be consumed, it is obvious that the distributional goals have been among the most important objectives of its imposition. Khoms may have the least contrast to the principle of efficiency due to its domain of inclusion covering all kinds of income and its rate stability. According to what was said, in this paper, I have firstly mentioned the circumstanced under which Khoms is levied and the cases where individuals are exempted from paying it, and secondly, I have specified the domain of these two topics. Then, on the basis of viewpoints of some jurisconsults who have classified Khoms as one of the Islamic government's incomes and from a taxation standpoint, I have mentioned different methods of estimating it in the country. After that, regarding the economic information available about Arbah-e Makaseb Khoms and the variables and the parameters thereof, I have introduced Pareto's Two-side Distribution Method in order to estimate amounts of this Islamic tax category among the society's different income classes and I have measured its potential amounts for the years under investigation on the basis of available statistics. In the end, I have compared Gini coefficient- as an index of distribution- prior and after paying Khoms.
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Type of Study: Research |
Received: 2014/08/9 | Accepted: 2014/08/9 | Published: 2014/08/9

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