سیدسجاد علم الهدی - ۱. عضو هیات علمی پژوهشکده اقتصاد و مدیریت پژوهشگاه علوم انسانی و مطالعات فرهنگی

Taxes as the main source of government revenue, is a powerful tool for correcting market deviations and also revenues redistribution. Islamic countries including Iran have made changes in their tax systems to achieve a functioning system. It is essential to examine the correspondence between these tax systems and the characteristics and indicators of Islamic tax system. This paper addresses the issue of whether the Iranian tax system is consistent with the indicators of Islamic tax system? So, at first, common tax definitions are discussed, and then the favorable tax system is expressed in Adam Smith's view. Finally, we examine that to what extend the Iranian tax system is Islamic. The research results indicate that the tax system of Iran not only doesn’t enjoy the characteristics of a desirable system, but also is so distanced from Islamic indicators.

نظام مالیاتی اسلام, نظام مالیاتی ایران, زکات, خمس, شاخص مالیات اسلامی