عنوان مقاله [English]
Universal basic income is a type of unconditional cash transfer that is paid to all citizens and is sufficient to cover the minimum living expenses. The idea of universal basic income is one of the proposed mechanisms to guarantee minimum income in the mainstream economics that is recognized as an alternative to the existing social security system but its benefits and disadvantages are still disputed. Similarly, in the Islamic economy, the emphasis has been on ensuring that everyone's livelihood is guaranteed. This paper first discusses basic income and similar schemes in the mainstream economics (social dividends, participation income, negative income tax, and Atkinson's proposal to establish a flat tax / basic income), and then explains the mechanism of securing a subsistence standard in Islamic economics. The findings of the paper show that: the provision of Universal basic income - as a refundable tax credit - within the framework of the private income tax system is in line with Islamic economics standards; In addition, given the current fiscal constraints of government, it is more enforceable than other models of minimum income guarantee, and with implementing it, it is expected to ensure minimum income for all citizens (not just those covered by support organizations) at the lowest cost.