Estimation of Potential Capacity of Zakah in Iran & Comparing it With Actual Zakah in 1380-1389

Zakah is one of the most important sources of revenue for the Islamic government. Since Zakah helps to balance of income and wealth in the Islamic society and it has an important role in providing subsistent level of life for poor families، it is very important in Islamic societies. In this article we are going to estimate the potential revenue of Zakah in Iran for 1380-1389. Then we compare the result with the amount of Zakah which has been paid actually in these years. The comparison shows that the ratio of potential Zakah to actual Zakah has been increased from 1. 3 percent in 1380 to 29. 3 percent in 1389 but the amount of actual Zakah which has been paid is very low.