فصلنامه اقتصاد اسلامی
پیاپی 89 (بهار 1402)

Virtual currency was proposed with the aim of facilitating financial affairs and creating money without the presence of intermediaries and by people in the community. This type of money has no central service provider or financial institution to control the transfer; Because everything is based on peer-to-peer communication. Now, since the use of digital or electronic currencies in the domestic and global markets is expanding rapidly, we are forced to discuss and research its various aspects from a jurisprudential point of view. Let's know its nature and special features - that the inference of Sharia rulings is possible only through its identification. After clarifying the various aspects of these currencies, we find that many of the doubts that have arisen about their legitimacy are due to the lack of knowledge of the nature and technology of their production and exchange with them based on this technology. The ruling on the sanctity of cryptocurrency mining operations and the sanctity of transactions with them is very difficult from the perspective of Imamiyah jurisprudence in terms of the first ruling. In this article, an attempt is made to check the accuracy of transactions with cryptocurrencies using the method of ijtihad and to answer all the problems related to it.

At the same time as the 2008 financial crisis, the world faced the idea of decentralizing "money," and the first decentralized currency based on pure computer credit was introduced in 2009. This idea, which was also raised by Hayek in the 1970s, created various forms of "private money" in the economy. Meanwhile, the Islamic State's approach to these types of currencies has been a topic of discussion. In this study, we used the thematic analysis method to examine the Islamic State's confrontation with proof-of-work cryptocurrency in accordance with its duties. We identified the proportion of cryptocurrencies with attention to the decentralized characteristic of the right to create it, using six tasks of justice: preserving the value of national currency, independence, and economic security, market stability, employment, and taxation. As a result of this study, we concluded that the government should address this phenomenon proactively and in a decentralized manner while considering the risks and opportunities it presents. Initially, cryptocurrencies posed a potential threat to the government's monetary governance, but they also have opportunities. The government's approach to mining should be informed by considerations of energy security and other sectors, from consumer education to targeted restrictions. This suggests that the government's flexible approaches can adapt to future market developments, and that extensive bans on technological attractions are ineffective. Targeted restrictions can be implemented to address necessary challenges.

A different definition of ownership affects the structure of the ownership system and the rights that each person has, and affects the owner's relationship with the owned object and the owner's relationship with others. Also, any economic theory based on the related property system is formed and flourishes. Therefore, for the formation of the Islamic economic system, it is necessary to establish the Islamic property system first. In this article, we proceeded based on the library method and in an analytical-descriptive way. First, property rights as one of the basic institutions from the point of view of institutional economists and different approaches to it are examined. " Bundle of rights" is one of these; This approach breaks the right of ownership into smaller rights and therefore can create high flexibility in the ownership system in such a way that it transforms the property from a physical object to an economic asset. It can also lead to a reduction in transaction costs, which will increase economic efficiency based on Coase's theorem. In the following, due to the fact that revelation and the divine word have dealt with the main issues of human life, by referring to Al-Mizan's interpretation, property rights were examined from the perspective of related verses in the Qur'an. In the following, taking into account that revelation and the divine word have dealt with the main issues of human life, we examined property rights from the perspective of related verses in the Qur'an by referring to Al-Mizan's exegesis. The view of the Qur'an and Islamic teachings in this field is close to the approach of "Bundle of rights" and in fact ownership does not mean unquestionable control over the object and people’s ownership is contractual not real, and divine commands determine and limit the rights of each person. Accordingly, various rights of the owner have been mentioned in the related verses, and according to the conditions, restrictions and prohibitions have been imposed for some of these rights.

The economic factors affecting tax compliance in the modern tax model can be divided into two categories: neoclassical (based on human self-interest) and behavioral. Variables such as tax rate, amount of punishment and possibility of audit are in the first category and fairness, reciprocity, moral persuasion and psychological costs of disobedience are in the second category. In addition to these two variable layers, the Islamic model of zakat compliance also uses other variables such as Islamic identity, mental accounting, the promise of spiritual rewards and punishments, or it does not exist in the modern model or it is used in a different way. Another more important difference is that in the modern model, economic man is based and the optimal amount of variables such as punishment and audit probability is determined based on it, and then behavioral characteristics are used to push and increase compliance. But the system of zakat is designed in such a way that a sense of human and divine dignity is given to the individual. On this basis, religious variables, especially faith, are based. At the same time, behavioral variables including human virtues are also considered, but the least attention is paid to neoclassical variables. Based on this, every zakat promotion program should first place the greatest reliance on people's faith (obtaining divine approval) and the positive effects of zakat on the purity of the soul and property, and then on human virtues such as helping the poor. But for the layer of material rewards and punishments, no special place was found in this model.

In line with the performance of its duties, the shariah committee of the Securities and Exchange Organization has commented on various areas of the Islamic capital market, including types of contracts and Islamic financial instruments, and has issued numerous approvals. The Board of Directors of the Securities and Exchange Organization, following the approvals of this committee, has been developing regulations and setting the relevant guidelines and statutes, considering the importance of the jurisprudence committee's role in complying with Sharia standards in contracts, instruments, and financial institutions of the capital market. In this research, it is tried to evaluate and measure the performance of the shariah committee according to the assigned duties and powers. The current research is qualitative research that is considered a descriptive survey from the point of view of the applied goal and from the point of view of the method of data collection. In this research, firstly, books, articles, reports, and other documents related to the activities of the Jurisprudence Committee were studied and examined, then through the field method and by distributing a questionnaire among 10 financial and jurisprudence experts familiar with the shariah committee's activities. the performance of the shariah committee in performing the duties specified in the instructions for the formation and activity of the shariah committee is evaluated. The results of the research show that the performance of the shariah committee in cases including "evaluation of financial instruments in practice in order to ensure their good implementation", "cooperation with similar committees and councils in other internal and external organizations", "cooperation in the development and expansion of programs" educational and scientific publications in the field of Islamic finance", "cooperation in holding scientific meetings in the field of Islamic finance" has not been evaluated favorably.

Reviewing and criticizing the laws prohibiting the restoration of dead lands and comparing them with jurisprudential textsAbstractAccording to jurisprudential sources, the ownership of mortal lands during the absence of the Imam belongs to the ruling position of the Islamic society, which according to the public interest should be made available to the public, and the continued ownership of these lands is until revival. However, the laws related to mortal lands, both before and after the revolution, are flawed and in some cases contradictory, which has led to the abuse of some institutions, and institutions, for example, in relation to a land using two laws, two different rulings in their favor. They export. The present study seeks to identify the conflicts of these laws by examining the most important laws in this field, and by examining the jurisprudential sources, considers the theory of Maliki individuals to be suitable for the proper use of mortal lands.