پژوهشنامه مالیات
سال بیستم شماره 64 (زمستان 1391)

The study aims at both investigating Islamic taxes payment amounts in household's expenditures and the economic growth effects on it through social accounting matrix. Firstly, this paper investigate the Islamic taxes amounts which households pay; secondly it examines the effects of economic growth on these expenditures by using social accounting and transfers Matrixes, and Simsipsam software. The results indicate that in urban areas, high-income households spend more share of their income on the religious payments proportionately, in comparison to the households of suburban areas who pay those income shares equal to their own expenditures.

This paper has attempted to evaluate factors which influence collecting zakat by Imam Khomeini relief committee in order to propose mechanism for improving its performance. From theoretical perspective, we present both zakat performance in Iran and an analysis of factors influencing it based on available data. Zakat performance has been analyzed in two ways: First we have analyzed zakat performance, and then we have presented an econometric study with Iran's provincial cross- sectional data of the year 1390. The results have indicated that collected zakat size has significant relationship with Farmland, Rabet, Rabet Rohani, Religious Capital and Dummy variable represented for Farhang.

From Islamic perspective, all taxes are collected and spent in public interests by the Islamic governments. The Islamic taxes can be classified into 2 types: the permanent and variable ones; the permanent taxes (e.g. Zakat, Khoms, Kharaj and Tribute) are specified by the Shari. In contrast, the variable taxes are set and collected according to the necessities and public interests. This paper has tried to estimate Zakat capacity of the state's provinces based on 1388 Agricultural Statistics and relative consensus of jurists on 9 items (four kinds of grain (i.e. wheat, barely, dates and raisins); gold and silver; cattle, sheep, and camels). The whole zakat capacity on wheat, barely, dates and raisins of all country's provinces is about 2321 milliard rials; The provinces with high agricultural zakat capacity includes Khorasan Razavi, Khuzestan, Fars, Northwest provinces, Kurdistan, Kermanshah, Lorestan, Hamadan and Golestan. By estimating zakat on cattle, sheep, camels and aggregating these figures, the total zakat reaches to about 2968 rials and the capacity of provinces such as Yazd, Bousher, and Sistan and Baluchestan are specified as the lowest.

Nowadays, the necessity of governmental and religious tax payments and, at the same time, the relationship between them, are the issues faced by the tax system and religious institutions as well as people in Islamic societies. So, determining the appropriate proportion of these two kinds of taxes can eliminate the concerns of religious believers, tax authorities and legislators. The present study compares aggregate income tax and khoms from an Islamic jurisprudence perspective. Khoms includes all structures required (regardless the administrative considerations) for an aggregate income tax system. The main difference remains in the fact that in khoms the exemptions are limited while the deductibles are broad. If the establishment of a khoms system is to be prioritized over aggregate income tax, there will be a need for an integrated information system consisting of the data of individuals'/ houshold's income and expenditures. Such a system would have complexities which might repeat our previous unsuccessful experience with the aggregated income tax. However, this aim can be attainable by recent developments in the country's income information system.

The purpose of this paper is to study whether the adoption of the Value-Added Tax (VAT) in Iran and other Asian countries is an effective way of stabilizing tax revenues. To do so, a generalized method of moment (GMM) has been applied using a panel of 51 Asian countries observed over 1995-2009. We found negative correlation between the Value- Added Tax and tax instability.

Today, Stress and burnout are common serious problems among individuals. These phenomena are the underlying physical and emotional diseases that can lead to increase absence from work, and decrease production. Leadership styles have different effects on prevention or occurrence of stress and burnout. The overall objective of this study is, to investigate the impact of leadership style on employee's burnout. The statistical society of the study is the Employees of tax Directorate of Guilan Province. Using the Bass and Avolio multifactor leadership questionnaire (1997) and the Maslach burnout inventory (1981), the information gathered and analyzed by SPSS and It was determined that the transformational leadership style has negative effects on staff burnout. As well as the transactional leadership style has a negative impact on staff burnout but the passive/ avoidance leadership style has a positive impact on staff burnout.

Entrepreneurship is extremely needed for economic growth in a mutual ways even in the meaning of creating new jobs opportunities or in the meaning of innovation. It is a key element for economic growth and developments. In this project, obstacle of entrepreneurship has been studied with special focus on efficiency of ownership rights. The panel data have been used from two kinds of countries (efficient countries and innovative countries) for the period of 2008-2010. The results show that firstly efficiency of ownership rights have positive and significant effects on entrepreneurship; and secondly governmental money which allocated on tuition has a positive effect on entrepreneurship.