نوع مقاله : مقاله پژوهشی
نویسندگان
1 دبیرخانه شورای عالی انقلاب فرهنگی، تهران، ایران.
2 گروه حقوق، واحد هشترود، دانشگاه آزاد اسلامی، هشترود، ایران.
3 گروه فقه و مبانی حقوق اسلامی، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The present study aims to investigate the jurisprudential legitimacy of taxing profits from unproductive investments (speculation and intermediation) as an emerging issue. This research employs a descriptive-analytical method, relying on sources from Imamiyya jurisprudence and governmental jurisprudence, to analyze the specific evidence supporting the legitimacy of this type of tax. The findings indicate that the legitimacy of this tax can be explained within the framework of the authority of the Islamic government and the ruler's right (al-Hākim) during the Occultation, contingent upon observing seven conditions. Principles such as justice and fairness, prioritizing the repulsion of corruption over the attraction of benefit, rational custom in market regulation, analysis of the criteria for deserving profit based on the rule of "al-Kharāj bi al-Ḍamān," and the refinement of the rationale from concepts such as fraud (ghishsh) and hoarding (iḥtikār) play a supporting role in reinforcing this legitimacy. Furthermore, the rule of "no harm" (lā ḍarar) is analyzed not as an independent reason for imposing the tax, but as a corroborator of the necessity of governmental intervention to remedy structural and systemic harm. Moreover, by addressing four key doubts and distinguishing between legitimate, prohibited, and doubtful profits, the study shows that taxing unproductive profits does not imply legitimizing the activity itself, but is a regulatory tool to curb harmful effects and direct capital toward production. In conclusion, the Law on Speculation and Gambling Tax is justifiable from the perspective of Imamiyya jurisprudence, although its successful implementation depends on realizing the twelve policy recommendations and seven legislative proposals presented in this research.
کلیدواژهها [English]