Tax Exemptions in Islamic Jurisprudence, Its Concept, Its Fields, and Raised

Ismael M. AlBraishi

Abstract


The issue of tax exemptions considened of the most important issues of public finance jurisprudence; they provided fertile ground for justice, and advance the economy, and stimulate the economic cycle, and attract investment.
At the Islamic Sharia what you say in this area through the jurisprudence of public finances resulting from asset legislative and discretionary in Islamic jurisprudence, this study is an attempt to exploring this issue and clarify the concept and its implications and the statement of the manifestations of tax exemptions and objectives and monitor the impact on the economy, they contribute tax exemptions in supplement the movement of the economy and stimulate investment, a legislative system of Islamic racetrack has built exemption of tax on the balance between the interest charge to pay the tax and the interest of Table society, so do not constitute tax breaks at the thought of the Islamic financial obstacle to economic progress as well as to realize the concept of tax justice through between in this study.

Keywords


Tax Exemptions, Islamic

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