Tax rate and its determinations : an opinion from Ibn Khaldun
Joint Authors
Ismail, Abd al-Ghaffar B.
Jafar, Abu Bakr
Source
Islamic Research and Training Institute
Issue
Vol. 2013, Issue 1-4, 6-20 (31 Dec. 2013), pp.1-17, 17 p.
Publisher
Islamic Development Bank (IDB) Islamic Research and Training Institute (IRTI)
Publication Date
2013-12-31
Country of Publication
Saudi Arabia
No. of Pages
17
Main Subjects
Topics
- Political science
- Islamic economics
- Economic development
- Public expenditures
- Taxes
- Scientists
- Muslims
- Economic aspects
- Work motivations
- Revenue
- Ibn Khaldun Abd al-Rahman bin Muhammad, 1332-1406
Abstract EN
Tax is an alternative method for a country to obtain revenue for spending.
But the issue arises when there are differences of opinion on the tax rate.
Economists argue that to obtain higher tax revenue, it is necessary to lower the tax rate.
In this paper, an analysis of tax rates is conducted by looking at the findings of Ibn Khaldun in his book Muqaddimah.
This study also examines other hypotheses related to taxation.
The findings show that the optimal rate of taxation can be determined.
American Psychological Association (APA)
Ismail, Abd al-Ghaffar B.& Jafar, Abu Bakr. 2013. Tax rate and its determinations : an opinion from Ibn Khaldun. Islamic Research and Training Institute،Vol. 2013, no. 1-4, 6-20, pp.1-17.
https://search.emarefa.net/detail/BIM-603655
Modern Language Association (MLA)
Ismail, Abd al-Ghaffar B.& Jafar, Abu Bakr. Tax rate and its determinations : an opinion from Ibn Khaldun. Islamic Research and Training Institute No. 1-4, 6-20 (2013), pp.1-17.
https://search.emarefa.net/detail/BIM-603655
American Medical Association (AMA)
Ismail, Abd al-Ghaffar B.& Jafar, Abu Bakr. Tax rate and its determinations : an opinion from Ibn Khaldun. Islamic Research and Training Institute. 2013. Vol. 2013, no. 1-4, 6-20, pp.1-17.
https://search.emarefa.net/detail/BIM-603655
Data Type
Journal Articles
Language
English
Notes
Includes appendix : p. 17
Record ID
BIM-603655