Author/Authors :
Sameni Keivani، Farshad نويسنده Department of Accounting, Roudsar and Amlash Branch, Islamic Azad University, Roudsar, Iran , , Kamranzadeh Ezmareh، Abdolrahim نويسنده Department of Accounting, Germi Branch, Islamic Azad University, Germi, Iran , , Almasi، Mohammad Reza نويسنده Dept. accounting, Ataturk University, Turkey , , Bayat، Morteza نويسنده Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran ,
Abstract :
Zakah is one of the financial obligations of Islam, and it is one of the stable taxes of the Islamic government and its
most important consumption is removing poverty of the Community. It also is one of the important factors in
Islamic economy. Based or juridical bases, zakah is essential for some commodity, these commodities are as follow:
the Quadruplet corn (wheat, barley, dates and raisin), the triad animals (camel, cow and sheep) and the current gold
and the silver coins each of these commodities is payable based on value and condition that is special to them.
Everyone who would like to research in the field of Islamic Zakah who want to know how it would be possible to
calculate the tax volume which can be accumulated based on different quorums. This study reveals some of the
important properties of Zakah and its importance in the Islamic economy. It also delineates a calculating applied
method for calculating the tax power of Zakah based on Jurisprudence resources and the conditions for paying
Zakah.
