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Kooshki Forooshani J. Offering the Proposed Institution for Organizing and Operationalizing the Country’s Tax Policy of Zakat. فصلنامه تحقیقات بنیادین علوم انسانی 2018; 4 (1) :119-144
URL: http://frh.sccsr.ac.ir/article-1-83-en.html

 
Abstract
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.