فهرست مطالب مجتبی باقری تودشکی

Assuming that khoums is a financial obligation and has been imposed by God in relation to the Islamic state, its purpose and basis must be commensurate. Items such as unexpected incomes and treasure, which are examples of khoums, are more compatible with the aim of changing behavior and distributing income rather than financing, but tax bases similar to business income and mining for financing and redistribution of income are more consistent. This article follows its discussion based on the following three assumptions:-Khoums is a type of tax, All instances of khoums are subject to a tax base called booty-The title of booty is applicable to all the examples mentioned in the narrations.-This article also deals with the issues of what is meant by booty in the verse of Khoums? What is the purpose of this tax? What is the relationship between the base and the purpose of the khoums tax? And then he concludes that if the meaning of booty in the verse of khoums is profit, net benefit (without cost and hardship) or unexpected benefit, then the goal is more appropriate to this tax base, an allocation and distribution goal than a goal Financing

The rate of time preference is a fact that exists in the outside world and reality, and some economists believe that zero-time preference rate is zero is compatible with intergenerational justice. Some Muslim economists are also of the opinion that Islamic values seek to reduce this external reality, and as a result, they consider the time preference rate to be zero or close to zero as an indicator of the society’s approach to intergenerational justice. Assuming that the rate of time preference is an indicator for the society’s approach to intergenerational justice, therefore it is always possible to measure the distance of the society from the value of intergenerational justice by measuring this index.There are different methods to measure this rate according to the factors that affect it, one of these methods is based on behavioral or traditional Stochastic Discount Factor (SDF) estimation, and this research also intends to use the data of the Iranian capital market. And with the help of behavioral and traditional SDF models to estimate the rate of time preference.The research results indicate that the time preference factor in the traditional SDF and behavioral SDF models is 0.98 and 0.84, respectively, and because the time preference rate obtained from the time preference factor in the traditional model is equal to 0.12 and in the behavioral model is equal to is 0.19, so it can be concluded that the pricing model containing emotion shows the distance of the society from the intergenerational justice-oriented society.

The purpose of this article is to investigate the effect of behavioral deviations on the pricing of financial assets with the assumption that sentiment is an important and relevant risk factor in the Iranian capital market. This paper also examines the effect of sentiment, momentum, size, value, and market risk premium by estimating the Multi-Factor Asset Pricing Model (APT). In order to perform empirical analysis, the quarterly returns of companies listed on the Tehran Stock Exchange in the period 2010-2019 in the form of 18 stock exchange groups including 63 listed companies are used. Using two indicators of market turnover sentiment.  and sentiment effect. we estimate the sentiment index and by extending the Carhart model and considering two sentiment variables in the form of SAPM model, coefficients estimate by using Hausman-Taylor panel data method. The results of the model show that in the SAPM model, the sentiment variable is very important and significant and have a positive relationship with the average seasonal rate of return of different stock exchange groups.

In this study, budget sustainability in Iran is investigated. This study takes into account the important issue and concept of establishing intergenerational justice in the exploitation of oil resources. In this study, with the study of literature on the issue of intergenerational justice in utilizing natural resources and its relation to budget sustainability, Iran's budget sustainability was measured and predicted using budget information in the two periods of 1395-1385 and 1395-1495. . By reviewing theoretical literature and in the research model, the relationship between generating justice among generations in using natural resources and establishing sustainability of the budget will be examined. In the period under study, the non-resource primary balance to non-oil GDP (NRPB ) has always been negative , which means that the government has never been able to balances its costs without relying on oil revenues. At the second time section, the same indicator (as one of the symbols of budget instability) will be negative. Therefore, the Iranian government's budget has not been sustained during the studied period and will not be sustainable as the current trend continues. With the sustainability of the budget, the budget indicators will improve, meaning in its simplest sense, at the end of the oil reserves, the state can balance its budget without relying on oil revenues and even save significant amounts of oil revenues and add to its foreign exchange reserves. There is also an intergenerational right to use oil revenues will be reserved.

In order to establish the sustainable budget in Iran, this paper examines the optimal level of oil exploitation in the state budget during the period leading up to the time of finishing of oil reserves. The governments usually provide a variety of services. Since the Iranian government possesses the intergenerational oil resources, the continuity of these services provision is a vital goal. The results of this study show that with the government's ongoing current policies, the government's budget will be unsustainable, the government current expenditures will account for a large part of the government's public resources, financial assets will not be accumulated, the dependence of the budget on oil revenue will be high, and the government cannot stop relying on oil revenues when oil reserves will be ended. However, by adopting approaches based on the permanent income hypothesis or moderate permanent income hypothesis, while reducing the share of the current expenditures, the government can save some of the oil revenues and create a positive non-oil initial level. In other words, with the end of the state's oil reserves, the government can safely and reliably cut dependence on oil income and finance all the expenditures from non-oil revenues. The approach to the permanent income hypothesis due to the gradual adjustment process will be faced to less tension and less resistance within the community.

Forced labor for children and their employment in the labor market when they should grow and develop skills for their future life will cause them serious harms which can in turn result in negative consequences for their whole life. One of the major reasons for child labor is the poverty of the family. It is believed that if poverty is removed، child labor will be naturally terminated as a result. Many countries see poverty eradication as part of their responsibilities and in this regard they determine poverty line and try to measure the child and his family life as a basis in their analyses. If the line is taken to be high، based on a cause and effect relationship the number of child labor cases will be low and if poverty line is taken to be low، the number of child labor cases will be high. These countries adopt different approaches to determine poverty line and there is no agreement among scholars on its nature and scope. Therefore، in practice، some set high standards while some others set low standards for determining poverty line and this has a direct effect on how much support governments provide for the low-income families. To alleviate poverty through Zakat، Muslim jurists also set a poverty line. As with others، there is no agreement among Muslim jurists regarding poverty line either. Some take it to be high while others take it to be low and this again will have a direct impact on how child labor issue should be resolved in Muslim countries. This study aims at comparatively investigating the issue of poverty line from different jurisprudential perspectives and how different perspectives can influence the way child labor can be looked at. It is also emphasized that determining poverty line as the sufficiency line by Muslim rulers is a much more effective way in preventing child labor in comparison to other ways، since it considers an important factor which is the status of the people. In this paper، first، some preliminary issues such as vulnerability of children and determining poverty line by rulers will be discussed. Then، the article will elaborate on different poverty lines from Islamic Shariah perspective and their relationship with other conventional poverty lines. Finally، the article will argue that sufficiency basis for determining poverty line from Islamic point of view is the most effective one in preventing child labor.

Material world is characterized by change and transformation. Tax system as a sub-system should be changed aim at becoming accountable to the needs and undertake its own responsibilities. From this perspective, the paper attempts to review State Tax System's Reform Bill based on the Islamic Teachings. Therefore, we seek to study the tax system portrayed by reform bill of the Direct Tax Act as a sub-system of reference system of Islamic economics from the Islamic perspective. The main task is to review common taxes through extracting intermediate goals and dominant criteria of Islamic taxation system based on religious teachings. This paper is confined to study: 1- capital gains tax; 2- income tax; 3- inheritance tax; and 4- tax evasion and tax avoidance sanctions due to time restriction and paper requirement.

If we want to base our consumption patterns on the foundations of Islamic values, first, we must identify the principles and assumptions derived from the values. Islam has numerous recommendations regarding morality, self-edification, keeping a distance from pure economic logic, having a simple lifestyle, attention to individual habits and prestige, caring for the needs of the poor, and abstinence from flaunt and jealousy. Therefore, consumption pattern analysis in such a framework, with focus on a person with the least required level of faith on these values, is different from the analyses which have been accomplished in other frameworks which stress upon pure economic [only] logic and the spirit of flaunt. Likewise, different perceptions of the values introduces differing patterns [and models] to the society, and bringing these perceptions close to each other requires more research [and study]. This paper aims at revisiting and presenting the organization of the Islamic laws and values regarding the consumption pattern, and also their overall impact on micro and macro consumption[s]. To present their organization, the methodology of Martyr Seyed Sadr (RA), in his book “Our Economics”, has been followed. And to establish the laws and values, the arguments will be restricted to the important ones only, because the real aim is researching and presenting the organization of laws. In order to achieve this goal, first the literature of the discussion and a few related researches will be studied; then, the framework of values will be introduced and, finally, the overall results achieved regarding the pattern will be mentioned