چکیده:
The economic factors affecting tax compliance in the modern tax model can be divided into two categories: neoclassical (based on human self-interest) and behavioral. Variables such as tax rate, amount of punishment and possibility of audit are in the first category and fairness, reciprocity, moral persuasion and psychological costs of disobedience are in the second category. In addition to these two variable layers, the Islamic model of zakat compliance also uses other variables such as Islamic identity, mental accounting, the promise of spiritual rewards and punishments, or it does not exist in the modern model or it is used in a different way. Another more important difference is that in the modern model, economic man is based and the optimal amount of variables such as punishment and audit probability is determined based on it, and then behavioral characteristics are used to push and increase compliance. But the system of zakat is designed in such a way that a sense of human and divine dignity is given to the individual. On this basis, religious variables, especially faith, are based. At the same time, behavioral variables including human virtues are also considered, but the least attention is paid to neoclassical variables. Based on this, every zakat promotion program should first place the greatest reliance on people's faith (obtaining divine approval) and the positive effects of zakat on the purity of the soul and property, and then on human virtues such as helping the poor. But for the layer of material rewards and punishments, no special place was found in this model.
خلاصه ماشینی:
The findings show that the Zakat compliance model, in addition to these two categories, utilizes other variables such as Islamic identity, mental accounting, and the promise of spiritual rewards and punishments, which either do not exist in the economic model or are used in a different manner.
Another difference is that the economic model, by basing itself on the economic man, proceeds to calculate the optimal amount of variables such as punishment and auditing, and then uses behavioral factors to provide a nudge and increase compliance.
The present article, with the help of various types of tax payment motives in economics, attempts to identify the types of motives in the Islamic model and, in addition to similarities, show the differences between Zakat compliance and the economic fiscal compliance model by categorizing the types of motives in Islam - for example, neoclassical, behavioral, and spiritual.
Factors Affecting Compliance According to Prevailing Economic Theory In this section, the factors influencing fiscal compliance according to prevailing economic theory are examined, which include common tax collection models, third-party information, designing rewards for good-standing taxpayers, providing incentives to agents, and learning, which are examined in order.
The Zakat model lacks significant complexity; it utilizes cognitive biases in communicating tax messages, attaches importance to various types of fairness and justice (towards the state, towards other payers, and procedural), and uses psychological and social punishment for non-compliance.
(
, 
, 
)
