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    An Investigation into the Hierarchy of Religious and Conventional Taxes, their Supplementarity or Substitution, with Emphasis on the Governmental Aspects of Khums and Zakat in the Islamic Economy of Iran

    ✍️ Abdol mohammad kashian / / PhD in economics at Imam Sadeq University
    Ahmad / Associate Professor of Economics/ Imam Sadeq University
    Mohammad Mahi Askari / Associate Professor of Economics/ Imam Sadeq University
    Pages: 126 - 148 Receive Date: 2026/06/28 Accept Date: 2026/06/28

    Examining the Sufficiency of Zakāt and Khums (the Fifth) to Provide Needy Families with Minimal Livelihood in Iran’s Economy from 1380 to 1387

    Mohammad mahdi Askari / Associate Professor in Imam Sadeq ( p.b.u.h ) University
    Abdol mohammad kashian / PhD Student of Economics, Imam Sadeq ( p.b.u.h )University
    Pages: 5 - 34 Receive Date: 2026/06/28 Accept Date: 2026/06/28

    The Proposed Zakat Legislation Based on the Governmental Jurisprudence and the Islamic General Finance

    Abbas Kabi Nasab / Assistant Professor, Department of Law, IKI
    Seyyed Mohammad Kazem Rajaei Rameshe / Associate Professor, IKI
    Mohammad Rabie / Ph.D. in Public Law, Tehran Uni
    ✍️ Meysam Nemati / Ph.D. in Public Law, IKI
    Pages: 5 - 26 Receive Date: 2026/06/28 Accept Date: 2026/06/28