تأملی فقهی در مشروعیت مالیات بر هبه
محورهای موضوعی : حقوق خصوصیعبدالله باقری 1 , سید محمدصادق احمدی 2 , غلامحسین مسعود 3
1 - دانشجو
2 - عضو هیئت علمی و استادیار گروه حقوق دانشگاه آزاد اسلامی واحد نجف آباد
3 - عضو هیئت علمی و استادیار کروه حقوق دانشگاه آزاد اسلامی واحد نجف آباد
کلید واژه: مالیات, مالیات غیرثابت, هبه,
چکیده مقاله :
یکی از مباحث مهمی که در فقه و حقوق مطرح است و از جهات بسیار می توان آن را مورد بررسی قرار داد بحث مالکیت خصوصی اشخاص است؛ یکی از مسائلی که در این حیطه مطرح می شود مالیات هایی است که به دارایی ها و درآمد اشخاص تعلق می گیرد؛ از جمله مالیات بر هبه که به موجب قانون مالیات های مستقیم اشخاص مکلّف به پرداخت آن می باشند؛ نوشتار حاضر در پژوهشی توصیفی-تحلیلی، به بررسی مشروعیت اخذ این مالیات و حدود و قیود آن بر اساس مبانی فقهی پرداخته است. نتایج تحقیق نشان می دهد با توجه به مبانی و ادلّه ی فقهی ذکر شده در باب مشروعیت و حدود مالیات بر هبه، قوانین موضوعه ی مربوطه از جهاتی همچون میزان مقرر درخصوص نرخ مالیات و نیز عدم ذکر موردی که موضوع هبه از ضروریات زندگی موهوب له می باشد به عنوان یکی از مصادیق معافیت های مالیات بر هبه، نیازمند بازنگری می باشند.
Private property is an important issue being discussed in Islamic jurisprudence and law and can be investigated from various perspectives. One such issue is the tax imposed on individuals’ assets and income including the tax on gift which, according to the Direct Taxation Law, individuals are bound to pay. The present descriptive-analytical research probes into the legitimacy of its collection and restrictions imposed on it based on fundamentals of Islamic jurisprudence. The results reveal that, regarding the principles of Islamic jurisprudence on the legitimacy and boundaries of tax on gift, the related positive laws might require revision in terms of the specified amount of tax and the failure to mention a case where the issue of gift is a requirement for the life of the party receiving the gift as an instance of exemption of tax on gift.
قرآن کریم
قانون مالیات مستقیم
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The Holy Quran
The Direct Taxation Law
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