عنوان مقاله [English]
A large study of the sources of income in the jurisprudential books and their expenditures shows that the holy ruler has followed the general structure. Considering this structure, the discussion provides for issues such as the possibility of "expanding the territory of religious sources of income" and "defining new sources of income" as well as the possibility of formulating a budget in accordance with the highest goals of the Islamic system.
The main source of revenue for the Islamic State budget is based on khums, zakat, tribute and anfal, which is a combination of taxes and transfers. The focus of cost-creation is on eliminating discrimination and class distances, creating job opportunities and community security.
Now, the question is: Given the sources of income and expenditures in the Shari'a, can there be a model for the Islamic society's financial system. Is it possible for the Islamic ruler to expand the cases in light of the changes in the organization of the government and the increase in its costs?
The paper presents an inferential approach to presenting the Islamic State budget plan. The method of compilation of the paper is analytical-inferential. Obviously, according to the dimensions of the subject, the teachings and the method of ijtihadi reasoning are also used.