نشریه تحقیقات بنیادین علوم انسانی
سال چهارم شماره 1 (پیاپی 10، بهار 1397)

Designing a model for integrating the Islamic taxes (khoums and zakat) and conventional taxes has a lot of complexity due to its close relationship with the jurisprudential, economic, social, and cultural factors. Designing such a structure requires deciding about at least 6 factors. 4 factors are related to the collection of resources and 2 factors are related to the expending. By using these factors, there are several models. This paper want to provide new suggestions by using a descriptive analytical method and collecting library data and utilizing the above mentioned factor while reviewing and criticizing the suggestions made so far in this area. The suggested pattern is regional collecting and expending taxes with a three dimensional matrix including the ValiFaghih, the region, and tasks.

Investigating delinquency as an behavior of a creature called “Human being” requires the knowledge of man, his nature and position. This article is about to discuss about anthropological topics from the perspective of criminology schools and Islamic criminal policy. criminology schools have different theories about these subjects that for example human beings are either free or forced, the offender is a member of the community or not? Is he a microbe or parasite or vice versa a decent member of the community. From the point of view of the criminal policy of Islam, man has dignity. Islam, on the one hand, suppose humans as the substitute for God on earth and on the other hand suppose some people as misguided and likes them as animals but more misguided. Analysis of these approaches can help to find new applied Solutions to Prevent delinquency and crimes.

The principle of human dignity is the most important principle of the foundation of the international human rights system, according to which the human rights are identified in the international system of human rights, is justified. This principle has been recognized in various international and regional human rights instruments, and even human rights instruments have emphasized compliance with this principle and the need to respect it. One of the fundamental categories in contemporary thought is human dignity. Following the semantics of human dignity and reflection on its foundations in Islamic thought. The present paper attempts to refer to the results and attributes of the modern Islamic civilization by referring to verses and narratives. The main characteristic of the Islamic system is to create a suitable platform for the benefit of human beings from all material and spiritual capacities that God has created for the creation of happiness and excellence in the existence of man and the world. Despite serious consideration in the correct application of the concept of inherent dignity, the apparent appearance of the Islamic system in the rule of religious values ​​and Islamic lifestyle based on Islamic beliefs and instructions derived from the Qurchr('39')an and the Sunna, with the citizens of the Islamic society enjoying the right to life, security, liberties Social development, rational development, and avoidance of ignorance and superstition, physical and mental health in life, the establishment of justice, the development of morality and human virtues and respect for them, and human dignity in the light of the Islamic democracy. Of course, inherent or natural dignity is not absolute, but relative and gradual process, and is discriminatory due to inappropriate arbitrary behaviors and the inappropriate use of existing talents and opportunities, and this is a legitimate license to some seemingly humiliating and degrading or painful punishments, and Commensurate with the crime of committing. But more important than intrinsic dignity is the value and acquisition of dignity that the Islamic state should be the source of the neoli of the citizens.

"Structure and agency" are among the most important theoretical and fundamental issues in contemporary sociology. Each structure and agency have their own characteristics. The need to pay attention to these two elements in the explanation of social phenomena has led to the emergence of diverse views, each of which, through a different process, seeks to preserve the authenticity of one or both of them in a social theory. This paper uses the comparative method to explore the common and distinct elements of the three theories related to the problem of "structure and agency relationship". Three theories that want to consider the both. The theories discussed are the theory of "structuration" Giddenschr('39'), the theory of "Morphogenesis" archer, and the theory of the "personality- collective –relationship authenticity" zahed. Meanwhile, Zahedchr('39')s theory provides a more comprehensive explanation of the relationship between structure and agency. The result of the comparison between these theories is that the mechanism of communication between structure and agency, based on the religious references contained in Zahedchr('39')s theory (as a Muslim sociologist), can show how the agency is to the structure of communication And how the structure is related to agency.

Examining the proposed text of policies and clauses within the Moghavemati Economics general policies shows that the policy number 17 deals with the tax sector, its efficiency and actually tax system reinforcement; so that it can meet a considerable part of the country’s government budget necessities. Hence, as one of the most important financial resources of Islamic Government, Zakat faces with a variety of challenges including: non-updated tax base, the trustee parallel bodies, the double tax burden on taxpayers, lack of information transparency, shortages of comprehensive bank and taxation integrated system. The trustee designation in order to organize the Zakat affairs can be one of the offered proposals towards reduction or remove of the above-mentioned challenges.
Based on it, in this research, besides to the examination of some various ideas of Imamiyeh jurisprudents, we use the Descriptive-analytical method through data collection of library documents. Then, firstly, it turns out that the Zakat trustee during the eras of Absence and Presence of Vali-e-Amr is different in the Islamic society. Secondly, based on the above-mentioned difference, during the era of Presence, the jurisprudents ideas state that in case of Imam Request, payment to him is mandatory. Hence, based on the ideas of the majority of jurisprudents, the Zakat trustee will be Imam in the era. Thirdly, during the era of Absence, since Imam is not present to designate the trustee, the jurisprudents have various ideas. We can name some of them, which includes: Zakat Payer, trusted jurisprudents and some ideas between the two groups. Finally, after examining and describing the whole ideas, and considering the status quo of Islamic Society in the era, it is believed that the Zakat trustee during the era of Islamic Government is Imam (Islamic Hakem). Therefore, paying Zakat to the trusted jurisprudents during the current era (in the absence era and existence of Islamic government) is not appropriate. Hence, the mechanism is just for the time that we lack the Islamic government. Then, we should replace the above-mentioned mechanism with the main trustee which is the Islamic society Imam. As a result, with respect to his better identification and much awareness of consumption cases, he spend and consume in the Islamic society much better that others.