تحليل مقايسه‌اي الگوي تمكين خمس در آموزه‌هاي اسلامي در مقايسه با الگوي اقتصادي تمكين ماليات

The concept of Islamic economics emphasizes the view that Islam as a religion dictates the general way of life. The taxation system in Islam, which is a prominent part of its economy, is said to be divinely designed to prevent poverty in the Muslim community. Khums is often cited as a good example of this tax system. It is generally accepted as an act ordained by God to ensure a fair redistribution of economic resources among the followers of Islam. The current research is done in a comparative-analytical way in order to compare the model of Khums compliance in Islam and the economic model of tax compliance. In this way, the teachings related to Khums compliance are extracted from relevant verses and narrations and are categorized with the help of economic models of tax compliance and its developments over time, and its implications in the field of Khums compliance are extracted and finally two models are compared with each other. Economic factors affecting tax compliance fall into two categories: neoclassical - based on human self-interest - and behavioral - such as fairness, reciprocity and moral persuasion. Also, this research examines the Islamic economy and in this regard, eva‎luates the meaning of khums with the aim of clarifying its uniqueness as an Islamic form of taxation. It also highlights the permissible expenses for tax purposes that are available to commercial entities, subject to the collection of khums. It contrasts these tax deductions with the usual deductions that apply in non-Islamic environments, particularly in common law jurisdictions. The findings show that in addition to these two categories of variables, the Khums compliance model also uses other variables such as Islamic identity, mental accounting, and the promise of spiritual rewards and punishments, which are either not present in the economic model or are used in a different way. Another difference is that the economic model calculates the optimal amount of variables such as punishment and audit based on economic man, and then behavioral factors are used to push and increase compliance. But in the Khums system, on the contrary, the most importance is given to the dignity of the Muslim man and his inner motivations and then his human virtues (behavioral variables) and the least attention is paid to the neoclassical factors. Based on this, every khums promotion policy should place its greatest reliance on the faith of individuals and the positive effects of khums on the purity of the soul and property, then on human virtues such as helping the poor, and finally on material incentives and punishments. This research concludes that despite the ambiguities surrounding Islamic taxation, especially in matters of tax base, behavior, procedures, interpretation of laws and several other cases, Islamic tax policies in order to develop development programs in general and provide social security with the aim Reducing poverty in the Muslim community.

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