نشریه مطالعات اقتصاد اسلامی
سال پانزدهم شماره 1 (پیاپی 29، پاییز و زمستان 1401)

So far, different interpretations of scholastic tax theory have been made. Some of them emphasized the adoption of utility approach and others emphasized the adoption of the ability to pay approach by scholastic thinkers. However, it seems that none of these interpretations have been able to address the scholastic tax theory in a comprehensive assessment by examining all angles of the theory. Accordingly, this study seeks to resolve the apparent conflicts by re-evaluating the scholastic tax theory and presenting a new interpretation of this theory. Our findings reveals that the main root of conflict goes back to the understanding of the society as an analytical unit of tax theory. As a result, the scholastic tax theory can be evaluated as an analytical synthesis between the classical approaches of taxation. Accordingly, taxation in a utilitarian attitude is an implicit contract between society and the government, and as long as governments pay attention to the common goods, society will be obliged to finance the government. But the share of each member of the community in this public payment is not the same. In this regard the ability to pay approach determines the share of each member of society.

Social thinkers are faced with the conflict between the individual and the society from various viewpoints, on the one hand, there is concern about the loosening of social ties and endangering the life of society, and on the other hand, about individual freedoms and their suppression by governments. The objective realization of the first view has been in the form of socialist states or welfare states; And the second view has appeared in the form of support for the free market and minimal government. In this article, the explanation of the dual bases of the market and the government is discussed regarding the difference of views on the originality of the individual and the society. Despite the disagreement of Islamic scholars regarding the originality of the individual and the society, the Hekmat-e-motealiyeh that considers the originality of both the individual and the society has been used in this article. Based on the selected basis, the only way to reduce the conflict between the individual and the society is to bring the culture and thought of the people closer to each other. Liberalism will be an obstacle to cultural unity. By intensifying the conflict, liberalism provides the ground for violence and the loss of real freedom. The objective realization of the selected basis in the field of economy is explained in this article under the title "Popular economy". It seems that popular economy has the ability to respond to both the concerns of individual freedom and social solidarity.

Economic rent-seeking refers to the benefits and inconvenient incomes arising from monopolies in economic activities, the spread of which to other aspects of social life has given rise to new concepts such as political rent, judicial rent, etc. According to the religious doctrines and legal principles, the acquisition of any wealth and privilege that is due to the abuse of position and as a result of discrimination and conflict of interest, is illegitimate and suretyship. Therefore, the author, through research between the fields of economics law seeks to find the answer to what is the approach of officials and jurisprudential authorities and criminal law in this regard, given the lack of appropriate punishment? The results of this analysis based on descriptive and analytical methods indicate that it is important in the perspective of jurisprudential sources and criminal law when specialization is considered one of the forms of corruption and is based on abuse of position and inappropriate discrimination and rationalism. It has become a punishment in the economic system and deserves punishment. Therefore, in this paper, it is suggested to the officials, while reforming the country's economic system, they must establish comprehensive and efficient regulations to deal with this phenomenon.

According to jurisprudence, real property is one of the conditions for the contract validity(credibility)The agreed concept of different definitions of real value is that the exchanges have a transaction value so that the expenditure of property in return is correct. This trade is not possible unless the transaction fee has an interest that is exchanged to obtain it. Now, this trade value is either determined based on a reality (or is validated on a certain subject and has no reality in the real world. Therefore, considering the involvement of the real property issue with trade in societies, the dfferene of norms, and the elite choice in an economic system is significant.  These days, with the proliferation of virtual encrypted currencies and assets (cryptocurrencies), the question has arisen as to how the real property on this phenomenon, as a virtual phenomenon, is determined and how the confrontation of the holy Sharia and the Islamic government should look like.In this research, an attempt has been made to explain the position of custom and Islamic government in determining and verifying the propertyness of objects, assets and money in a coherent structure by reviewing existing studies in order to provide a suitable answer to the question, based on valid jurisprudential methods, including fiqh al-ma'alamat and fiqh nizam based on the framework of Islamic economics. Then, the types of cryptocurrencies have been categorized based on the existing classifications, including asset and capital nature, as well as monetary nature, in a new classification, and finally, the propertyness of the types of cryptocurrencies has been examined. The results of the research show that first of all, the Holy Sharia has considered a special place for the people and common sense in the monetary and financial system and for determining the propertyness of assets and objects in exchanges, but it has mandated the Islamic government to supervise and control the approval and signing of the taxation of money and assets and other terms of transactions. Secondly, in addition to customary criteria, the Holy Sharia has considered other criteria for propertyness, and sometimes the Sharia has abolished the effects of propertyness on some objects that are rationally treated as wealth (such as wine). Thirdly, based on Islamic rules in individual jurisprudence, all cryptocurrencies, especially extractable cryptocurrencies such as Bitcoin, have the conditions of propertyness in Islam, but according to the conditions of the Islamic country, they may not comply with the terms and conditions of transactions in the government jurisprudence, but this does not lead to the loss of their propertyness, rather, the law can cancel the effects of its propertyness.

Standpoint of Islamic, Qarz al-Hasna, as an effective tool, has played an active role in solving the economic problems of society by establishing the flow of money from the rich to the low-income classes and by changing the pattern of production, increasing employment and meeting the essential needs of the needy. Considering this issue and based on theoretical discussions that testify to the positive effect of Qarz al-Hasna on the country's economy and economic variables, This paper seeks to investigation of the role of Qarz al-Hasna facilities on macroeconomic variables in Iran. For this purpose, using the time series data of 1989-2019 and Autoregressive distributed lag (ARDL) model has been used. The empirical study shows that according to the emphasis of verses and hadiths and other descriptive analytical studies on the importance of Qarz al-Hasna and its positive effect on economic variables, in Iran economics, granting of credit facilities by banks and credit institutions in the form of Qarz al-Hasna has a positive effect on macroeconomic variables. Of course, close supervision of the Central Bank on type of allocation of these facilities is a necessary condition for the success of Qarz al-Hasna facilities. All models have been approved in the short and long term.

As a prominent general theory method in humanities, the induction method is one of the most practical strategic methods of information sources for theorizing in this field. Numerous frameworks have been mentioned in various research studies to identify and categorize the concept and application of the induction method. Still, no research has systematically and systematically examined the position and method of induction in Islamic economics, and in some cases, it has led to several structural, form, and content problems. In this regard, this study aims to investigate the concept and application of the induction method in the development of economic theories. The article has been done with the help of text analysis, rational, and library research techniques. According to the hypothesis of the article, if it has a correct understanding of its practical principles, the method of induction can be considered as one of the sources in the field of theorizing in Islamic economics. The results of the present study show that the inductive approach, as a general method of theorizing, provides a set of systematic methods for analyzing qualitative and quantitative data. Moreover, it can produce reliable and valid findings in economics and other general methods, which is less common in theorizing in humanities.

It is very necessary to understand the consumption behavior of consumers in order to institutionalize the correct and appropriate method of using material and non-material resources of the country, because according to paragraph 8 of the general policies of the resistance economy, this knowledge will improve people's life indicators and reduce costs. The main goal of this paper is to understand the behavior of Iranian consumers by extracting price and income elasticities using the linear approximation model of the almost ideal demand system based on seemingly unrelated regressions. For this purpose, 8 product groups including food, beverages and tobacco, shoes and clothes, housing, furniture and household appliances, health and treatment, transportation and communication, entertainment, culture and other groups during the period of 1971- 2019 is considered. The findings of this research showed that price elasticities are negative for all 8 subgroups of goods, and for all subgroups except foods, beverages, tobacco and other goods, the income elasticity is less than one. The non-eighth groups are less than 1 with a very small difference.

Economic societies have always experienced and will continue to experience deepening inequalities in the wake of repeated financial and banking crises. The specific question of the present study is which factors cause the metric of value to be dislocated during crises, and then, in what process, the value metric is re-established in the economic environment. To answer the above question, the library and documentary method has been used and to explain the concept of value metric, Allamah Tabatabaee's views have been referred to. The result of the research is that the flexible creation of credit by the bank, on the one hand, and the self-referentiality of speculation, on the other hand, lead to the occasional occurrence of monetary crises. Following each monetary crisis, we can only say that the initial and common understanding of the actors of metric has disappeared and in fact, there has been a revolution in the actors' understanding of the metric, so that the possibility to show the overall change in the metric through a definite, detectable, and measurable quantity is essentially eliminated. Under these circumstances, the metric, which was previously an objective being, now becomes a subjective being. Following the dislocation of the metric and the disappearance of the common understanding of the actors, self-reinforcing mechanisms will immediately start working and the inevitable result of which are: 1. Intrinsic increase of inequalities 2. Increasing dominance of the financial sector over the real sector of the economy.

In the introduction of the announcement of the general policies of the resistance economy, it is stated that "with the aim of providing dynamic growth with a jihadist approach, endogenous and exogenous general policies of the resistance economy are announced." One of the goals of realizing a resistance economy is to achieve dynamic growth with an outward-looking approach to the economy, and choosing a suitable currency system is considered one of the necessary and necessary conditions to achieve this goal. The purpose of this research is to design a dynamic and systematic simulation model in order to determine the appropriate currency system for strong interaction with international markets (economic externalization). Therefore, the question is raised, which is the appropriate currency system to achieve dynamic economic growth with an emphasis on externalization of the economy? In this article, using the systemic dynamics approach and with the help of Vensim software, the macroeconomic model is designed. In order to find a suitable currency system, the nominal exchange rate changes on the variables of the external sector of the economy, i.e. export, import and balance of payments and national production for the period of 1396-1440 have been investigated. Changes in exports and imports have been evaluated in four states: stabilization, multiple jump, small initial increase, and mild and continuous increase in the exchange rate. The results of the implementation of the model show that the balance of payments (externalization) and as a result economic growth in inflationary conditions becomes positive only in the case of an increase in the exchange rate proportional to the inflation rate, and in a situation where the exchange rate is stabilized, the balance of payments has the most unfavorable conditions. As a result, the managed floating currency system is considered the best currency policy for the externalization of the economy.

One of the important topics in the jurisprudence of economics, which has received attention from contemporary jurists, is the subjectology of money and banknotes. Examining the nature of banknotes as one of the important cash instruments in economic transactions has significant implications in jurisprudential rulings. The main question regarding the nature of banknotes is to understand whether they are considered a legal instrument or property. After clarifying the importance of the issue and highlighting the jurisprudential implications of each hypothesis, the historical development of banknotes is explained. By considering these developments and the stages that banknotes have gone through so far, the correct theory regarding their nature becomes evident. This article, which uses the analytical method to examine the perspectives on the document or property nature of money in four periods, scrutinizes the evidence for each theory from a precise jurisprudential perspective. The article concludes that in the first period, banknotes are considered a trust instrument, in the second period, a debt security, in the third period, a pledge agreement, and in the current period, property according to social norm.

According to market design theory, every market needs regularity and regulation. Influential levers in the market include pricing, limiting, motivating, thickening, congestion removal, and clearing levers. In a parallel Islamic</em> approach based on Shahid Sadr </em>thoughts, it is of Fiqh </em>or Islamic Jurisprudence </em>to determine and regulate economic framework of the markets. In other words, Fiqh has the responsibility of just and fair allocation and distribution of goods among all the people in the Islamic society. Through this task, Islamic thoughts are weaved through social instructions and so we can expect the realization of shariah goals in the economy. Thus, we can see that Islamic Jurisprudence is a kind of market design based on shariah teachings. Investigating this conceptual relationship, we are aimed in this article to extract the implications of market design theory using Islamic approach. Based on the results of this research, economic governance based on Islamic rules in each of four sectors of government, public, cooperative and private sector depends on creating motivation, increasing thickness, removing congestion and safety in the logic of jurisprudential exchanges. To sort out and link different economic sectors and increase coordination and coherence, increase the thickness of the market and reduce congestion, it is necessary to conduct interactions based on fair behavior, anti-monopoly and anti-hoarding, as well as adherence to Islamic rules.

One of the important issues in Islamic economics is determining the relationship between Islamic taxes such as zakat and conventional government taxes. Zakat is one of the branches of Islam and one of the important pillars of Islamic society. This issue has been taken into consideration in Islamic schools of thought and has found different divisions. This research using the library method analyzed in the ijtihad method, has tried to examine the relationship between zakat and taxes in the Islamic state and to present the reasons for the differences and the permissibility or impermissibility of replacing zakat and taxes. The results of the research show that according to the social nature of the principle of zakat obligation as the first obligatory ruling, the probability of applying zakat to the examples is enhanced compared to other possibilities, and the application of zakat to the nine famous cases can be considered from the sovereign affairs of the Holy Prophet. Considering the generalization of the sovereign dignity of the Holy Prophet and the infallible imams based on the authority of the jurisprudence to the jurisprudence, it can be claimed that at the discretion of the jurist and the Islamic ruler(Vali-e- Faqih), the taxes collected in the Islamic government can also be considered as one of the new examples of zakat. Vali-e-Faqih can add the nine examples given by the Holy Prophet and arranged the rulings and effects of zakat to these taxes. It is worth mentioning that according to the ruling of the government regarding the application of zakat to the cases, the change of the examples is acceptable in many ways, not less, and any kind of change in the famous nine cases that were forged and contracted by the Holy Prophet will not be acceptable in our opinion.