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Derginin Adı: International Journal of Social Sciences and Education Research
Cilt: 2015/1
Sayı: 4
Makale Başlık: Tax treatments in the Middle East civilizations
Makale Alternatif Dilde Başlık: Alternatif dilde başlık bulunmamaktadır. There is no article title in another language.)
Makale Eklenme Tarihi: 10.01.2019
Okunma Sayısı: 1
Makale Özeti: The historical roles and the reasoning of the tax instruments allegedly fell apart from their core functions. Thus, the purpose of this study is to contribute to the efforts of returning them into their original functions. It is known that the tax appeared through voluntary means such as gift, donations which were aimed at responding to the requirements of common life and administration. Tax payments as we know first occurred in 4.000 BC after the founding of the first states. The tax collected from the farmers and wealthy people was mostly used for the construction and maintenance of temples in the said period. The tax was collected based on the wealth and income to protect the poor people. Islamic taxes such as Fitre and Zakat are the ones from this kind. This paper maintains that, from the historical perspective, the tax should be transformed into a voluntary participation instrument of the social life.
Alternatif Dilde Özet: Alternatif dilde abstract bulunmamaktadır. (There is no abstract in another language.)

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