ماليات تنظيمي

Studying Regulatory Tax with a Religious and Economic Approach; Capital Gains Tax as a Case Study

✍️ Hosein Kafshgar Jellodar

/ Assistant Professor, Department of Economics, University of Mazandaran

Hosein Bahraini Yazdi

/ Assistant Professor, Department of Economics, Imam Khomeini Education and Research Institute

Pages: 123 - 144 Receive Date: 2025/12/24 Accept Date: 2025/12/24

dor 20.1001.1.20422322.1403.16.1.6.1

doi 10.22034/marefateeqtesadi.2025.5002176

Publication system of Imam Khomeini Educational and Research Institute

Phone: +982532113468
Address: Imam Khomeini Institute of Education and Research, Floor 4, Blv. Jomhoori-e-Islami, Blv. Amin, Qom, Iran.
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Email: marifat@qabas.net

Eitaa

Based on the resolution of the Commission for Reviewing Scientific Journals of the Ministry of Science, Research, and Technology No. 3/77665 dated 10/04/1391, the journal “Marefat Eqtesadi” achieved the rank of “Scientific” and its name was changed to “Marefat Eqtesad Eslami” (Islamic Economics Knowledge).

Place of Publication: Iran, Qom	Publisher: Imam Khomeini Educational and Research Institute
Field of Specialty: Islamic Economics	Journal Rating: Scientific
Journal Language: Persian with English Abstract	Publication Frequency: Bi-Quarterly
Publication Type: Print	Article Processing and Publication Fee: Applicable
Peer Review Type: At least 2 reviewers, double-blind	Review Duration: Three to six months
Acceptance Rate: 40%	Article Access: Free (Full text)
Types of Articles Published: Scientific–Research	Email Address: jek@qabas.net

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ماليات تنظيمي

Studying Regulatory Tax with a Religious and Economic Approach; Capital Gains Tax as a Case Study

مبا‌نی مصرف جامعه اسلامی و راهکارهای اصلاح آن