نشریه معرفت اقتصاد اسلامی
سال نهم شماره 2 (پیاپی 18، بهار و تابستان 1397)

Zakat in jurisprudence is a certain amount of wealth of the rich, which is undertaken under certain conditions to realize certain goals and objectives of the society, in accordance with certain priorities at the discretion of the legal guardian. The Zakat Law of the I.R.I. was approved by the Islamic Consultative Assembly and approval of the Guardian Council in seven articles in Oct. 2011. The current law lacks a public tax approach, and relying on individual jurisprudence seeks to encourage people to pay Zakat and revive it. This law has several shortcomings in terms of method, structure and content. A comprehensive, complete and firm law has certain requirements. The comprehensive and firm proposed Zakat legislation should pay attention to the principles of public finance and special cultural, social, economic, or political-security objectives, which was considered by the Legislator in setting Zakat, in addition to paying attention to the rules of governmental jurisprudence and the relevant governance principles of Zakat. While clarifying the requirements of the governmental jurisprudence and the rising requirements from the Zakat legislation targets, and sing the method of deducing the theory of Islamic economics and with the general public tax approach in Islam, this paper proposes a law in 12 articles.

Every certain type of ontology requires a special methodology. This paper seeks to study the Lawson's view on the nature of socioeconomic reality, the nature of knowing to it, and identifying the methods that are suitable for evaluating the socioeconomic world. According to the presented analysis, based on Lawson's critical realism approach, the nature of social reality is such that it rejects mathematical tools and methods, and instead of the analogy and the inductive method, it uses the retroductive for the suitable economic analysis. The retroductive argument is a motion from the recognition of some existing phenomena at each level of reality towards the recognition of mechanisms at a deeper level than reality. Economics can succeed in explaining social reality by using the retroductive deduction method. The retroductive methodology itself derives from ontology based on critical realism, which, can be used in economic analysis in contrast to the deductive method of the conventional economics. According to the findings, reproductive can be used to formulate the theories of Islamic economics.

One of the fundamental issues in the philosophy of Islamic economics is explaining the foundations of normative ethics of the theories of Islamic economics. Using analytical method, this paper seeks to study the paradigm of egoism in the Islamic and conventional economics. Now, this question arises whether or not egoism, which is accepted as the paradigm and hard core of the conventional economy, can be considered as the foundations of normative ethics in the Islamic economics. Basically, Islamic thought accepts Consequentialism or Deontology? Answering the above question, this paper exposes that, the foundation of the normative ethics of Islam is Deontology. According to the hypothesis, in cases where consistency of duty depends on the consequence in action, the clause of consequence is assumed in the generality of the duty, and the subject of duty has the generality by the specific clause state; thus, there is no need to look for of Consequentialism; because the attempt to achieve a result in these cases is itself a part of duty; this type of "Deontology" is called "General Deontology". This Deontology has a booster engine by the name self-interest as a motive. Findings show that, the realization of the dual union of duty and self-interest is not paradoxical in economics and so on. There is a significant difference between self-interest in Islam and egoism in the conventional economy in terms of foundations and identity.

Developing corporate governance structures in the world, banks and banking systems have arranged the corporate governance frameworks to manage and control their risks. Managing the Islamic banks also requires different principles, means and equipment due to their essential differences. Hence, a new and separate framework for corporate governance in the Islamic banking system should be made. Using, analytical method this paper seeks to analyze the presented frameworks of the corporate governance in the conventional and Islamic banking system, and provides a new framework for corporate governance in Iran's Islamic banking system. The proposed framework is based on four fundamental principles of justice, trust, integrity and observance. Acting upon these principles in the banks improves their performance and bring the banking system closer to Islamic banking system in its true sense. Hence, the proposed framework can be called the Shari'a framework for Islamic Banking.

Paying government debts especially the government debt to private contractors is a dilemma that itself has become a factor in postponing private sector debt to the banking system. Providing Islamic treasury bonds (Akhza) to creditors is the simplest solution. This solution has been experienced in developing countries and has brought good results. Using, analytical method, this paper seeks to analyze and evaluate the advantages and challenges of the Islamic treasury bonds. The nature of Akhza and its market, which is based on the production or purchase (cash or non-cash), and credit transaction and discount, does not have a legal problem. The question is that, what are the advantages and challenges of Akhza? In fact, Akhza has many advantages on the banking system such as creating a boom, government debt control without inflation, transparency of the profit margin, increasing financing opportunities, production of information, deepening the capital market, reducing the pressure on the banking system. One of the challenges of these bonds, which require a further investigation, is continuing government debt, the sequence issuance of bonds and the black market formation. Findings show that Akhza despite its necessity will cause the state to incur chronic and massive debts.

More than three decades have passed from the non–usury Banking Law enforcement in the country. The banking system has faced some challenges during this period. Using asymmetric tabular data, this paper seeks to study the impact of Islamic participatory and commutative financial instruments on the profitability of sixteen private banks in the years that they used the contracts. The share of different contracts from the private banking facilities on the asset return rate (ROA), as an indicator of the profitability of the banks, has been processed in this study. Findings show that, cooperative contracts ("Mudaraba" Profit and Loss Sharing and Civil partnership) directly has a meaningful relationship with the profitability of banks, whereas, Commutative contracts do not have a significant relationship with profitability of banks (return on assets index). Meanwhile, the coefficients of virtual variables, which were modeled to measure the impact of specific circumstances in the years 2010-2013, were meaningless. Finding indicates that, special conditions of the four aforementioned years did not impact on the outcome of the models.