نوع مقاله : علمی - پژوهشی (مالی عمومی اسلامی)

نویسندگان

• محمدزمان رستمی ¹
• محمدهادی رستمی ²

¹ عضو هیأت علمی، دانشکده اقتصاد و مدیریت، دانشگاه قم، قم، ایران

² عضو هیأت علمی، دانشکده علوم و تحقیقات اسلامی، دانشگاه بین‌المللی امام خمینی(ره)، قزوین، ایران

چکیده

مقدمه و هدف: نظام مالکیت به‌عنوان یکی از ارکان اساسی اقتصاد، نقش مهمی در بهبود بهره‌وری، توزیع عادلانه منابع و رشد اقتصادی ایفا می‌کند. در ایران، ساختار کنونی مالکیت با تمرکز بر فعالیت‌های غیرمولد، تجمع ثروت در بخش‌های ناکارآمد، و رواج سفته‌بازی در دارایی‌هایی نظیر مسکن، زمین، ارز و طلا، منجر به رکود اقتصادی، کاهش بهره‌وری و افزایش نابرابری شده است. هدف این مقاله، بررسی ضرورت اصلاح نظام مالکیت با تکیه بر اصول نظام اقتصادی اسلامی است.
روش‌ها و مواد: این پژوهش با رویکرد توصیفی–تحلیلی انجام شده و بر مبنای اصول فقهی و مبانی نظام مالکیت در اقتصاد اسلامی طراحی گردیده است. به منظور تحلیل کارایی ابزارهای اصلاحی، از مطالعات تطبیقی در کشورهای موفق بهره گرفته شده است. دو ابزار مالیاتی اصلی مورد پیشنهاد عبارتند از: مالیات بر سرمایه‌های راکد و مالیات بر عایدی سرمایه. همچنین اصول فقهی نظیر «قاعده لاضرر» و «قاعده احیاء موات» برای بررسی مشروعیت دینی این راهکارها مورد تحلیل قرار گرفته‌اند.
یافته‌های تحقیق: نتایج تحقیق نشان می‌دهد که اعمال مالیات بر دارایی‌های راکد از جمله زمین‌های بایر، املاک خالی و معادن رهاشده، موجب افزایش تحرک اقتصادی، کاهش فعالیت‌های سوداگرانه، و کاهش شکاف طبقاتی می‌شود. این ابزارها می‌توانند با هدایت سرمایه‌ها به سمت فعالیت‌های مولد، بهره‌وری ملی را افزایش دهند و زمینه‌ساز تحقق عدالت اجتماعی شوند. همچنین از منظر فقهی، استفاده از این ابزارها با اصول اسلامی سازگار بوده و مشروعیت آن‌ها قابل دفاع است.
بحث و نتیجه‌گیری: اصلاح نظام مالکیت در چارچوب اصول اسلامی مستلزم فراهم‌سازی بسترهای شفافیت اطلاعاتی، تقویت زیرساخت‌های فناوری اطلاعات مانند سامانه کاداستر، و طراحی قوانین مؤثر برای مقابله با فرار مالیاتی و معاملات صوری است. در نهایت، اجرای این اصلاحات می‌تواند با حذف فعالیت‌های غیرمولد، ارتقای زیرساخت‌های اطلاعاتی و مالیاتی، به تحقق عدالت اقتصادی، کاهش فساد، افزایش بهره‌وری و رشد پایدار اقتصادی کشور کمک شایانی نماید.

کلیدواژه‌ها

• نظام مالکیت
• فعالیت‌های مولد
• فعالیت‌های غیرمولد
• مالیات بر عایدی سرمایه
• مالیات بر سرمایه‌های راکد
• عدالت اقتصادی
• بهره‌وری
• اصول فقهی اسلامی

موضوعات

• علمی - پژوهشی (حقوق مالی اسلامی)

عنوان مقاله [English]

Examining the Solutions for Reforming the Ownership System in Iran (with an Islamic Approach)

نویسندگان [English]

• Mohammad Zaman Rostami ¹
• Mohammad Hadi Rostami ²

¹ Faculty Member, Faculty of Economics and Management, Qom University, Qom, Iran

² Faculty Member, Faculty of Islamic Sciences and Research, Imam Khomeini International University, Qazvin, Iran

چکیده [English]

1. Introduction and Objective
The ownership system serves as a foundational pillar in the economic architecture of nations, influencing patterns of resource allocation, investment behavior, and wealth distribution. Historically, the evolution of economic systems has been closely intertwined with the transformation of ownership structures—from feudalism and aristocratic landholding to entrepreneurial capitalism and institutional land use. In this trajectory, productive ownership—characterized by efficient use of assets and value generation—has emerged as a key determinant of sustainable economic growth, technological innovation, and social progress. In contrast, non-productive ownership—where wealth is tied up in idle or speculative assets—tends to undermine productivity, fuel inequality, and distort market signals. In the context of Iran, the current ownership system is plagued by a disproportionate concentration of wealth in non-productive sectors, such as speculative holdings in real estate, land, gold, and foreign currency. This has resulted in the emergence of rentier elites who extract economic benefit without contributing to actual production or innovation. The dominance of these speculative behaviors—fueled by structural inefficiencies, weak enforcement of legal norms, and an underdeveloped taxation system—has caused significant macroeconomic imbalances. Key symptoms include housing shortages despite a large stock of vacant units, capital flight, misallocation of credit, and increasing disparity between productive and unproductive economic actors. These developments are not merely economic anomalies; they represent a deep misalignment between prevailing property practices and the ethical, legal, and social ideals embedded in Islamic economic thought. In Islam, ownership is not an absolute right but a conditional trust (amanah) from God, contingent upon the principles of public welfare (maslahah), social justice (‘adl), and productive use (iḥyā’). Ownership without utility—such as hoarding land, capital, or housing—is not only discouraged but in certain cases invalidated under Islamic jurisprudence. Concepts such as Qa’idat La Darar (the no-harm rule) and Iḥyā’ al-Mawāt (revival of dead land) form the normative backbone of an Islamic approach to property rights, where legitimacy is inseparable from utility and public benefit. The objective of this research is to critically evaluate the current state of ownership in Iran and to propose viable pathways for reform grounded in both Islamic jurisprudence and international best practices. It seeks to integrate normative Islamic principles with empirically tested policy instruments—especially fiscal tools like Capital Gains Tax (CGT) and Tax on Idle Capital—to create a dynamic and accountable ownership regime. Drawing from successful experiences in countries such as the United States, United Kingdom, and Turkey, the study underscores the effectiveness of taxation in curbing speculative activities, incentivizing productive investments, and enhancing economic inclusiveness. Furthermore, the research examines the philosophical underpinnings of ownership from both Western and Islamic perspectives. It draws on the works of classical economists like Adam Smith and David Ricardo, who emphasized the centrality of productive labor and efficient capital use, as well as contemporary Islamic scholars like Shahid Sadr and Morteza Motahhari, who framed ownership within a spiritual and social contract. By situating ownership within these dual epistemologies, the study aims to articulate a coherent framework that bridges economic rationality and moral obligation. In doing so, this study also highlights the structural reforms required to operationalize this new ownership paradigm. These include the establishment of a transparent cadastral system, legal reforms to restrict speculative ownership practices, and the use of technology-driven platforms to monitor asset use and facilitate tax compliance. Ultimately, the goal is to create an economic system that channels national wealth into socially beneficial and economically productive endeavors, thereby advancing the goals of distributive justice, macroeconomic stability, and sustainable development in accordance with Islamic values and contemporary policy needs.
2. Methods and Materials
The study adopts a descriptive-analytical methodology grounded in Islamic jurisprudential and economic principles. It incorporates theoretical analysis alongside comparative case studies from successful economies that have implemented asset-based taxation to encourage productive investment.
Key Islamic legal concepts such as the no-harm rule (La Darar) and revival of dead land (Ihya al-Mawat) are explored to support the religious and ethical legitimacy of reform measures. The proposed tools include a tax on idle assets and a capital gains tax, which are assessed in terms of their alignment with Islamic values and their capacity to shift capital flows toward productive sectors.
3. Research Findings
The study finds that the inefficiency of Iran’s ownership system is primarily driven by the prevalence of non-productive wealth accumulation and insufficient legal frameworks for managing ownership rights. The concentration of assets—particularly in the form of vacant houses, abandoned lands, and hoarded gold and currency—has led to distorted capital allocation, housing shortages, and reduced economic mobility. Comparative evidence from developed countries shows that taxation policies such as Capital Gains Tax and Tax on Idle Capital significantly curb speculative activity and redirect investments into productive sectors. From an Islamic perspective, property rights are conditional upon productive utilization and social responsibility. Ownership of unutilized land or capital that fails to contribute to collective welfare may be revoked under Islamic law. The study identifies the need for transparent data systems (e.g., national cadastre and digital transaction tracking) and enhanced tax regulation to address the loopholes in informal transactions and fictitious ownership transfers.
4. Discussion and Conclusion
Reforming the Iranian ownership structure requires a dual approach that combines fiscal policy and religious legitimacy. Taxation on idle capital and speculative profits aligns with both economic rationality and Islamic principles. Such measures would not only increase public revenue and reduce market distortions but also enhance justice and reduce the social harm caused by wealth concentration. The Islamic model advocates for a dynamic concept of ownership—one that privileges utility, prevents monopoly, and conditions possession on the creation of value. The implementation of policies based on these principles, including the taxation of non-productive wealth and the legal enforcement of land use, would stimulate productive investment and foster economic stability. However, for these reforms to be effective, comprehensive legal amendments, cross-agency coordination, and robust IT infrastructure must be established. Ultimately, the proposed reforms aim to diminish systemic corruption, reduce speculative behavior, and improve the equitable distribution of national wealth.
5. Acknowledgments
The authors would like to express their sincere gratitude to the Journal of Islamic Finance Researches and its editorial board for supporting the publication of this study. Special thanks are also extended to the numerous scholars and policymakers whose works provided valuable insights throughout this research. The intellectual contributions of both classical and contemporary thinkers in economics and Islamic jurisprudence were instrumental in shaping the conceptual framework of this paper. Additionally, the authors appreciate the assistance of academic reviewers and legal experts who provided feedback on earlier drafts of the manuscript. Their suggestions helped refine the arguments and clarify the intersections between religious doctrine and economic policy.
JEL Classification: H24, H71, D84, R38 K11, N45, P48.

کلیدواژه‌ها [English]

• Ownership System
• Productive Activities
• Non-productive Activities
• Capital Gains Tax
• Tax on Idle Capital
• Economic Justice
• Productivity
• Islamic Jurisprudential Principles