نشریه معرفت اقتصاد اسلامی
سال دوازدهم شماره 1 (پیاپی 23، پاییز و زمستان 1399)

Using combined modeling, the hypothetical data-output elimination framework and the MicMac technique, which is an integrated approach, this paper studies the interdepartmental interactions of all sectors and activities of the Iran's economy based on the statistics aggregate Input-Output tables updated in 1396 H.SH. in 75 main sectors. Infiltration intensity analysis and interdepartmental intermediate interdependence and value-added coefficient of each section have been considered. According to the research results, the sections "manufacturing of chemical materials and products", "communications" and "banks and communication institutions" based on posterior link and a priori link, value added level and having the appropriate technology are the best link sections to mutate Iran's economy that have the actual ability to mutate the Iranian economy. Eleven other interconnected sectors of the Iranian economy, namely "livestock", "making food products", "making textiles", "wood products, cork, straw and mat weaving materials except furniture", "paper making, paper products and printing", "making petroleum coke and other products from oil", "making rubber and plastic products", "making non-metallic mineral products not elsewhere classified", "making, repairing and installation of fabricated metal products, except machinery and equipment", "making motor vehicles and other transport equipment and their parts and accessories" and "electricity generation, transmission and distribution" have the potential structure to mobilize the economy, which, due to the inadequacy of technology, do not have a proper efficiency on investment. Other dependent, independent and autonomous sectors are also not capable of economic propulsion.

The foundation of a transcendent Islamic society depends on having an Islamic model. The institution of the family is one of the basic areas in the foundation of an advanced Islamic society and the place of education, formation and institutionalization of human (economic) behaviors. Income allocation is one of the main concerns of the family and requires having a favorable model. Using the method of grounded theory and inspired by the method of thematic interpretation of Shahid Sadr and Ayatollah Javadi Amoli, and to introduce the desired pattern this paper has analyzed religious data. The findings indicate that the Muslim family, according to the principles, normative principles, etc., allocates its income to the three areas of consumption, charity and investment in order to achieve happiness. In the individualistic system of capitalism, the tendencies of the couple to distribute the benefits of the family are opposed to each other; that is, increasing / decreasing the share of each causes a decrease / increase of the share of the other. But in the Islamic model, couples' tendencies regarding the distribution of family happiness (resulting from consumption, charity and investment) are completely influenced by each other and the collective well-being of the couple determines the state of balance and desirability. In accordance with Islamic norms, couples distribute family facilities / gifts in a way that results in a higher level of happiness.

Using a descriptive method and focusing on the authentic historical and narrative books this paper is intended to compare the structure and the system of taxation, economy and Bayt al-mal of the early Islam during the government of the Messenger of God with the system of taxation of the Islamic Republic of Iran. The institution of Bayt al-mal had a certain place in the house of the Holy Prophet (PBUH & H.H.). The most important sources of Bayt al-mal were, Zakat and Jizya (a per capita yearly taxation). The findings show that the tax system of the Messenger of God (PBUH & H.H.) in the early days of Islam was, first of all,  voluntary and donating basis as it was diverse enough and the expenses of the Messenger of God (PBUH & H.H.) have been quite definite and clear. Tax justice and fiscal flexibility are other features of this system which compared to the tax system of the Islamic Republic of Iran, there are shortcomings in all four cases.

This paper seeks to extract the network of themes of economic freedom, based on the views of the Supreme Leader of the Revolution. Using a content analysis method and examining its realization, the following findings have been obtained. Freedom in the West means the freedom of capital, but in Islam, it means providing the conditions for all members of society to be able to freely engage in economic activities to meet the natural facilities and enjoy the fruits of their labors. In a capitalist system, only a few people can freely increase their wealth, but the masses are not able to produce wealth in the true sense. This attitude increases the poverty as well as the wealth of the capitalists and leads the government towards capitalism. In Islamic economics, economic progress, wealth creation and economic freedom are among the necessities of society. In this system, all members of society have the right to engage in economic activity freely, and of course all activities are controlled and monitored by the government to prevent insurgency, oppression and corruption. Due to this freedom, the economic affairs of the society are the responsibility of the people. Everyone is obliged to help the social needs depending on their ability. Realizing a people-based resistive economy is the best way to achieve economic freedom.

Using a rational-analytical method and desk-research technique, this paper studies the science of the "philosophy of Islamic economics", as one of the fields of Islamic humanities, with a second-rate, comprehensive and rational view and defines the science of the philosophy of Islamic economics, the system of its issues, its differences and relations with the philosophy of Islamic economics and finally its method. Based on the results of this research, the system of issues of this science, based on the three logical questions of whatness, whyness and the essence can be divided into three levels of foundations, issues related to science in its entirety form (such as whatness, essence, status, subject, realm and structure of science) and issues related to the imaginative foundations and affirmation of theories within science. The philosophy of Islamic economics science is a philosophy that has been added to science and itself is a secondary science, but the philosophy of Islamic economics is a philosophy added to a relative matter and it is a first-class science. The two, at the same time, have a close relationship. The method of study in the science of the philosophy of Islamic economics is a method composed of a priori and a posteriori method.

Martyr Sadr's attitude towards the two subjects of "Islamic economics" and "thematic knowledge" is a challenging issue in the Islamic economics and epistemological studies. The quality of the relationship between these two issues is one of the fundamental questions in the methodology of Islamic economics. Analyzing the views of Martyr Sadr, this paper explains the mechanism of using thematic knowledge in theorizing in Islamic economics. In Martyr Sadr's view, the rules of economic behavior in Islamic society are the subject of Islamic economics. Rules of economic conduct are specific behaviors of the majority of people in most cases that have an economic nature, causes, or effects. Theorizing in Islamic economics relies on thematic knowledge. Thematic knowledge is cognitions that observe objective facts; cognitions that have a gradual realization and cannot deny their contradiction. The sources of thematic knowledge, sensations, including visual, audible and intuitive sensations, that is, people's interpretations of their knowledge, inclinations, and abilities. Sensory and intuitive knowledge is used to understand the rules of economic behavior in Islamic society. Theorizing in Islamic economics, based on the underlying mechanism of istihaz (exposing), is realized by exposing the concepts of economic behaviors.

Resistive economy seeks the simultaneous realization of growth, justice, economic resilience, and spirituality. The central question of this paper is that, the realization of these goals requires which kind of economic culture? According to the hypothesis of the article, jihadi economic culture is the only culture that can provide the ground for achieving the goals of resistive economy at the same time. Using an analytical method and while explaining the insight and tendency components of jihadi economic culture, this paper studies the effect of jihadi economic culture  on achieving the goals of resistive economy. The findings show that the general belief in the existence of belonging to God, the trustworthiness of property, God's all-sustaining, the system of reward and punishment in this world and the hereafter and vulnerability to internal and external enemies are among the insight components of jihadi economic culture. This system of monotheistic belief institutionalizes the tendency components of jihadi economic culture, such as doing economic activity in the way of God and for God, priority of public interests over individual interests, rejection of domination, hard work in seeking a lawful and good sustenance, consumption at a sufficient level with the priority of consuming domestic products and giving alms in the way of God with the priority of empowering the deprived ones. Theoretical and practical evidence suggests that jihadi economic culture leads to the synergy of growth and justice, and economic resistance, and strengthens the spirituality and sovereignty of Islamic values.

This paper seeks to design a model for utilizing the capacity of cultural industries in a resistive economy. The components of research in the field of resistance economics have been mainly based on the views of the Supreme Leader of the Islamic Revolution. Studying the theoretical foundations of the research, to this end, the indicators of resistive economics were identified and developed and provided to the elites for approval. In the field of cultural industries, according to the multiplicity of different branches of cultural industries and research limitations, five variables and seventeen indicators, which today play a key role in the culture and economic growth of societies, were selected and approved including media, tourism, cultural heritage, handicrafts and computer games. The research method in is survey, descriptive and analytical method. Research methodology is a combination that in the qualitative part through the theoretical foundations of research and with the participation of five experts in the field of culture and economics as panel members, using the method (ISM and MicMac), interpretive structural modeling on resistive economics and cultural industries has performed. Using the results of 35 questionnaires, in the quantitative part, the average effect of the components of the culture industry on the resistance economy was measured. The results show that in the desired pattern of development of cultural industries in the resistive economy, discourse making using media products, strengthening of knowledge-based cultural industries such as computer games, tourism, cultural heritage and handicrafts, respectively, should be prioritized.

The current financial economy is based on liberal philosophical principles and eliminating values and ethics it has provided the ground for major economic crises. This economic system has certain goals on which current financial science has been set. The domination of desires, empiricism, individualism and greed are among these principles. These principles have led to the construction of a financial system separated from the real sector in which, we cannot Islamize it with superficial changes. Analyzing the current financial system, with a critical approach, this paper studies the existing approaches in discovering the economic system of Islam. As a result, the completion of the discovering method of Shahid Sadr was chosen as the best approach as a system-building method in discovering the financial system of Islam. This method starts from the basics and leads to the goals within the framework of jurisprudential criteria (acceptable level) and moral (desirable level). To discover the financial system of Islam, one must first discover its general and specific criteria, then, by conceptual development and up-to-date interpretation of those criteria as the framework of the Islamic financial system, one can provide the ground for responding to the needs of the real sector. Of course, using the human rational experiences and techniques is not an obstacle as long as it does not contradict Islamic standards.

Determining the profit rate in the Iran's economy as an arbitrary order, although justified in some ways, has caused many problems such as the failure to achieve the grand goals of the policymaker, lack of proper decision making in accordance with business cycles, lack of control and management of economic variables, loss of resources inefficiently. Using a descriptive-analytical method this paper suggests a rule-based system for the determination of profit rate. The rule-based system for the determination of profit rate, in addition to solving the above problems, reduces policy mistakes, increases transparency in decision making as well as reducing political interference in the management of society's monetary system. The Taylor rule is known as one of the most famous and popular monetary rules, although in many studies and policies of the Central Bank, conventional economies have been used with positive results, but its use in the Islamic economy requires jurisprudential-economic studies. The results indicate the possibility of the rule-based system for the determination of profit ratein the banking system of the Islamic Republic of Iran inspired by the Taylor rule. In this regard, the profit rate of exchange contracts can be determined according to the variables of the real sector of the economy and monetary policy objectives in such a way that the rate is not derived from the interest rate. This profit rate on barter contracts can also be used as a guide for determining the rate of return on partnership contracts.

The method of profit and loss sharing in the civil partnership agreement is one of the existing challenges of the banking system. Article 11 of the civil partnership agreement of the Central Bank denotes that, the partner is obliged to pay the expressed interest even if it is not realized. Using a content analysis method, this paper analyzes the relevant jurisprudential views to determine the requirements of the partnership agreement. Many jurists believe that this type of profit and loss sharing is faced with jurisprudential problems, including opposition to the requirements of the contract. Another group of researchers believe that this type of agreement changes the nature of the civil partnership agreement and deprives the traders to the actual uses of the contract; whether stipulated in a partnership agreement or in an independent agreement; since the conventional wisdom or received opinion of real participation in profits and losses is a prerequisite for a company contract. In their view, since this effect is the result of the creation of a contract, its removal by an implicit condition or a necessary external contract makes it void and useless.

Letter of credit is one of the most common and secure methods of payment for goods in international trade, which is done through the seller and buyer's banks. In the process of letter of credit, sometimes, to ensure payment of the goods by the buyer and the bank opening the credit, the beneficiary asks the buyer that another bank, as the confirming bank, approves the letter of credit or the beneficiary requests authentication directly from a bank other than the credit opening bank. In these circumstances, the confirming bank, in return for the commission, undertakes to pay the letter to the beneficiary if the issuing bank refuses or fails to pay the credit. Using a descriptive-analytical method and given the necessity of concluding banking contracts in the form of sharia contracts, this paper studies the nature of the authentication of letter of credit from a jurisprudential and legal point of view, and with the new approach to contract guarantee, this paper has considered it as an example of a guarantee of payment obligation in the banking system.