The Future of Zakat (Almsgiving) Systematization in the Geometry of Islamic State Financing in Iran in the Mirror of Shiite Jurisprudence

After the victory of the Islamic Revolution in Iran and the establishment of the Islamic government, it was expected that zakat would play a very important role in Iran's economic management. Despite serious concerns about this matter and extensive scientific research in this field, a set of reasons, including jurisprudential issues, prevented the realization of this matter. Examining the jurisprudence of Islamic taxes along with its compliance with the conditions of the I.R.I. indicates that only some jurisprudential opinions on zakat allow systematization, which are mainly unpopular theories. Using an analytical method this paper examines 24 different jurisprudential scenarios in the field of the relationship between Islamic and conventional taxes in terms of precedence-delay and substitution-complementarity as well as jurisprudential theories on the inclusion of zakat and the capacity to benefit from it. According to the results, it is possible to use zakat in systematization in only 7 scenarios. Out of these 7 scenarios, in 3 cases, it is possible to give originality to zakat and to supplement the conventional taxes in the light of the obligation of zakat on money, zakat on trade and the inclusion of khums (one-fifth) on zakat. In 4 scenarios, it is possible to systematize zakat only by determining the cases subject to zakat, according to the ruler of the Islamic society. In the last 4 scenarios, the "same theory" has been proposed.