The Ethics of Tax Agents in the Supreme Government of Imam Ali (AS) (Zakat studied In Nahjol- Balaghe)

Social ethics is one of the most important issues that connects people with each other and withthe community. Since Islam is a social religion among the Divine religions, in which there aremany idealistic ideas and collectivist ideas, Nahj ol-Balaghah has also been so much dealtwith it. Imam Ali (AS), during his rule, set up suitable and deserving people in the Islamicsociety and, in this regard, he gave many recommendations to their actions and behaviors ofhis agents. In this study, while introducing Zakat as an effective factor in poverty reduction, ithas been attempted to take into account the ethical indices of tax brokers based on Nahj al-Balagha s instructions that which is beyond the time limits. The purpose of this study is basedon applied and descriptive data collection method and the text of the sermons and letters ofImam Ali (AS) is coded by theme analysis method. After coding, interviews were conductedwith 12 experts in the field and the validity of the compiled codes was confirmed. The resultsof this study include a code of ethics including virtuousness of Brokers in Collecting ZakatThe Facilitator Role of Tax Agents, The Need for Trusteeship of Financial Agents, andpatience and integrity as behavioral themes, transparency of financial information, precise andequitable distribution of zakat to the disadvantaged and eligible, priority of comfort andsatisfaction of People in Collecting zakat in the form of economic themes, and reinforcementof their faith and tax-like zakat, are all categorized as cultural themes. The results show thateffective communication and trust of Taxpayers results in improvement and development.

کلیدواژه ها:

Zakat ، Imam Ali’s government ، Ethical indicators ، Theme analysis