Islamic Economics

Islamic Economics

An Interdisciplinary Analysis of Enabling Factors, Consequences, and Measurement Indicators of Tatfif

Document Type : Original Article

Authors
vahid arshadi 1
Amir Hossein HOSSEINZADEH EIVARI, AMIR HOSSEIN 2
1 Assistant Professor, Islamic Economics Research Group, Institute for Islamic Studies in the Humanities, Ferdowsi University of Mashhad, Mashhad, Iran
2 PhD student, Quranic and Hadith Sciences, Faculty of Islamic Studies and Guidance, Imam Sadiq (AS) University
10.22034/iec.2026.2076730.2958
Abstract
Introduction:
Tatfif (shortchanging or under-measurement), as a multidimensional phenomenon, is strongly condemned in the Holy Qur’an and, from the perspective of Islamic jurisprudence, constitutes a violation of financial rights (ḥaqq al-nās) and is considered one of the major sins. This phenomenon goes beyond an individual moral deviation and represents a systemic threat to the economic, social, and ethical foundations of society.
Objective:
The aim of this study is to provide a comprehensive examination of the underlying factors and socio-economic consequences of tatfif and to propose the components of a composite index for measuring the prevalence of tatfif in society.
Methodology:
This research adopts a documentary–comparative–analytical approach and draws on theoretical frameworks from economics, sociology, psychology, and law to conduct a systematic analysis of the various dimensions of tatfif.
Findings:
The findings indicate that tatfif is a multifactorial phenomenon arising from the interaction of economic, sociological, psychological, and institutional variables. From an economic perspective, factors such as information asymmetry, moral hazard, financial pressures, inflation, economic recession, and weak regulatory institutions intensify incentives for shortchanging and covert quality reduction. At the sociological level, anomie and the erosion of social norms and social capital contribute to the normalization of fraudulent behaviors, while at the psychological level, unethical preferences, moral rationalization, and moral disengagement play a key role. Accordingly, the study proposes a composite tatfif measurement index based on quantitative, qualitative, regulatory, and legal components to support market monitoring and evidence-based policymaking.
Conclusion:
Tatfif emerges from the interaction of economic pressures, weak regulatory institutions, the erosion of social norms, and mechanisms of moral rationalization. Effective prevention therefore requires a comprehensive approach that simultaneously strengthens market governance, enhances informational transparency, reforms the tax system, and promotes professional ethics.
Keywords
Tatfif
Commercial Fraud
Islamic Economics
Information Asymmetry
Social Capital
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