چکیده:
Zakah is one of the most important sources of revenue for the Islamic government. Since Zakah helps to balance of income and wealth in the Islamic society and it has an important role in providing subsistent level of life for poor families، it is very important in Islamic societies. In this article we are going to estimate the potential revenue of Zakah in Iran for 1380-1389. Then we compare the result with the amount of Zakah which has been paid actually in these years. The comparison shows that the ratio of potential Zakah to actual Zakah has been increased from 1.3 percent in 1380 to 29.3 percent in 1389 but the amount of actual Zakah which has been paid is very low.
خلاصه ماشینی:
Presenting a general model for estimating the potential capacity of Zakat on the four grains To present a suitable model for estimating the potential Zakat capacity, we assume that: A: Average sale of one kilogram of agricultural products L: Total production of the product E: Amount of non-subject gross production (lacking the nisab condition) M: Average variable cost per hectare (unit area) Table(1): Number of exploitations, planted area, and irrigated wheat production in Iran 1382 1 Average production per exploitation 2 kg Production (tons) Planted area (hectares) Number of exploitations 3 Description 71/7844 7511984 2427920 957586 Total classes 6292/365 2185 672 5976 Less than 0.
Table (6): Average production, number of holdings, and amount of sheep Zakat in the Iranian economy 2003 Row Category Average number of sheep per category Number of sheep as Zakat (head) Number of holdings Amount of Zakat (head) 1 1 to 39 head 20 0 1962882 0 2 40 to 49 head 5/44 head 1 81191 81191 3 50 to 59 head 5/55 head 1 72310 72310 4 60 to 74 head 67 head 1 65172 65172 5 75 to 99 head 87 head 1 49667 49667 6 100 to 149 head 124/5 head 2 66340 132680 7 150 to 199 head 174/5 head 2 28554 57108 8 200 to 399 head 5/299 head 3 34730 104190 9 400 to 499 head 5/449 head 4 3710 14840 10 500 head and more 500 head and more 5 4602 23010 Source: Statistical Center of Iran, General Agricultural Census, year 2003 based on the fatwa of Imam Khomeini(ره) With the calculations whose results we have provided in the table above, a total of 6006168 sheep should have been paid as Zakat in this year.
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