Majid Rezaie Davani,
Volume 16, Issue 1 (9-2008)
Abstract
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.
Abdolrahim Nohebrahim, Hassan Reza Zeinabadi, Hossein Abbassian, Mohammad Taherinejad,
Volume 32, Issue 63 (11-2024)
Abstract
The philosophy behind the establishment of universities is to educate human resources for the purpose of economic and social development. Investment in higher education ensures economic growth. The government should intervene in this area to optimize public resources and guide university development along the right path. The objective of the present research is to assess the requirements for allocating resources to higher education in Iran. For this purpose, key indicators for financial resource allocation have been identified in two categories: demand-driven and supply-driven. Taking into account the impact of sanctions, recommendations for designing a financial resource allocation model for higher education have been proposed. In this study, a systematic review of theoretical foundations was conducted, analyzing 92 selected scientific and research articles. An initial model was proposed based on these findings. Subsequently, through semi-structured interviews with experts and expert panel discussions, the requirements for financial resource allocation were documented, considering the effects of sanctions and the country’s fiscal capacities. According to the research findings, shifting government financial resource allocation indicators from supply-driven to demand-driven in higher education facilitates the achievement of quantitative and qualitative development goals for universities and mitigates the negative impact of sanctions on financial resource allocation to higher education. Additionally, financial resources should be redesigned with greater reliance on tax instruments to ensure financial sustainability.
