جستجوی مقالات مرتبط با کلیدواژه "نصاب" در نشریات گروه "علوم قرآن و حدیث"

According to verse 103 of Surah At-Tawbah, zakat is mandatory for all Muslims and the Quran in verse 60 of Surah At-Tawbah specifies how zakat is to be distributed precisely. However, the Qur'an has not mentioned zakatable items, and according to Islamic traditions, the Prophet has specified zakatable items. This article is to answer the question whether the purpose of the Prophet to determine categories for zakat disbursement as a form of taxation or was it a Sharia tax? Tax is a fixed source of income for the government in order to meet the expenses of fulfilling its obligations. The bases of these forms of taxation are flexible and have the potential to change over time, and based on public interest, decisions are made regarding its principle, quality, and rate. And what is meant by Sharia tax is a tax that has been determined by God and is fixed and valid for any time and place.The research method is analytical-descriptive and content analysis. The results state that zakat is not a matter of worship and its causes and philosophy of the decrees can be discovered. Based on this and relying on nine reasons, it has been concluded that zakat is a kind of taxation.

According to Muslim scholars, the main difference between the Zakat tax and the ordinary tax is how to calculate it, since the amount of tax on zakat is based on the accumulated wealth of the person paying the zakat, but in ordinary taxes the amount is based on income tax. The difference in Islamic taxes has led to higher taxes for the rich and lower taxes for the poor and to greater social justice. However, Western scholars believe that standard taxation should be imposed on capital gains and that it does not require a clear correlation with movable and immovable property or inheritance and housing taxes in some countries and broader tax bases for Taxes against zakat. On the other hand, the issue of tax justice, from the point of view of Muslim scholars, emphasizes that Islamic taxes such as zakat are a sacred religious practice and the possibility of modification or modification of the zakat tax bases (which impose certain types of wealth on individuals). Or there is no Nasab (minimum required taxable wealth) or taxpayers. While this feature may be purely Zakat, it seems to some that it is inflexible and adaptable and undermines the perspective of social justice. This article seeks to compare zakat and conventional taxes and highlights the advantages and limitations of each of the wealth redistribution tools.