Tax Rate and its Determinants: An Opinion from Ibn Khaldun

Authors

  • Abdul Ghafar Ismail Islamic Development Bank
  • Abu Bakar Jaafar UTM Ocean Thermal Energy Centre at University of Technology

DOI:

https://doi.org/10.36657/ihcd.2017.17

Keywords:

Ibn Khaldun, Tax Rate, Taxation Theory

Abstract

Tax is an alternative method for a country to obtain revenue for spending. But the issue arises when there are differences of opinion on the tax rate. Economists argue that to obtain higher tax revenue, it is necessary to lower the tax rate. In this paper, an analysis of tax rates is conducted by looking at the findings of Ibn Khaldun in his book Muqaddimah. This study also examines other hypotheses related to taxation. The findings show that the optimal rate of taxation can be determined.

Author Biographies

Abdul Ghafar Ismail, Islamic Development Bank

Abu Bakar Jaafar, UTM Ocean Thermal Energy Centre at University of Technology

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Published

2017-01-16

How to Cite

Ismail, A. G., & Jaafar, A. B. (2017). Tax Rate and its Determinants: An Opinion from Ibn Khaldun. Journal of Ibn Haldun Studies, 2(1), 1–20. https://doi.org/10.36657/ihcd.2017.17

Issue

Vol. 2 No. 1 (2017): January

Section

Articles

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