سهراب مروتی - دانشیار دانشگاه ایلام
فرشته دارابی - دانشجوی کارشناسی ارشد علوم قرآن و حدیث

Although tax collection is a general effort that all governmental systems with different epistemological worldviews profit from it, tax justice is a complex financial issue which has been subject to considerable debate. The short yet effective government of Imam Ali (AS), as the epitome of justice, offers valuable lessons in this regard. It goes without saying that these lessons save the society from falling prey to oppression and injustice. This study seeks to present exact definitions of tax and its synonyms in Imam Ali’s speech and explain tax planning and spending methods. Moreover, the characteristics of taxpayers as well as some workable solutions to boost tax justice are presented.  

کلیدواژه‌‌ها: عدالت مالیاتی, سیمای مالیات‌‌دهندگان, خراج, جزیه, خمس, زکات