The Tax System of the Islamic Government in Medina; An Approach to the Taxation of the Islamic Republic of Iran
Using a descriptive method and focusing on the authentic historical and narrative books this paper is intended to compare the structure and the system of taxation, economy and Bayt al-mal of the early Islam during the government of the Messenger of God with the system of taxation of the Islamic Republic of Iran. The institution of Bayt al-mal had a certain place in the house of the Holy Prophet (PBUH & H.H.). The most important sources of Bayt al-mal were, Zakat and Jizya (a per capita yearly taxation). The findings show that the tax system of the Messenger of God (PBUH & H.H.) in the early days of Islam was, first of all, voluntary and donating basis as it was diverse enough and the expenses of the Messenger of God (PBUH & H.H.) have been quite definite and clear. Tax justice and fiscal flexibility are other features of this system which compared to the tax system of the Islamic Republic of Iran, there are shortcomings in all four cases.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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