Institutional Foundations of Just Tax Governance; An Islamic Approach
Taxation, while influencing the choices of individuals in society, determines the type of government relations with the people and to some extent the quality of the relationship of individuals in society. One of the agendas of economic policymaking is to pay attention to the dimensions and characteristics of desirable or fair tax governance. The purpose of this article is to extract the characteristics of a fair tax system; Accordingly, the question of this research is: "From an Islamic approach, what are the institutional principles or rules of a fair tax governance?" This research is exploratory and does not have a priori assumptions about the characteristics of a fair tax administration; To this end, by focusing on the three main components of governance as well as the three main functions of taxation, we have considered the area of "tax governance". Then, based on our understanding of Islamic justice, the rules that govern each of the nine sections of the tax governance structure. The final result of this study is fifteen rules that govern the various dimensions and levels of the tax governance structure; These rules can be used as a basis for reforming or evaluating a tax system from an Islamic just perspective.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.