مجموعه مقالات همایش وقف‌ در بازار سرمایه الفارسية 1387

Waqf is one of the economic institutions that have been associated with benevolent purposes since the beginning of human civil life. Kind friends in different societies and at different times provided the benefits of their property to everyone in the form of endowments, and this caused the waqifs to be remembered as good in all areas, so in Islamic culture, it is used as charity. Today, the most important endowment issues are differences in endowment properties and legal issues related to them in different nations, the need to review the jurisprudential-economic issues related to it is not hidden from anyone so that in some cases the endowment property is economically inefficient, and even useless. Its usage is one of the most important concerns of endowment property in Iran due to the change in people's culture and customs over time. In addition, the jurisprudential definition of endowment to "Tahbis al-Ain" which is unique to the nobles, makes the endowment of capital one of the important issues that should be discussed and investigated in academic meetings and jurisprudential-economic seminars and solutions. be made Today, many laws and regulations have been established in other nations to encourage benefactors to endow and facilitate this matter, and many policies are presented for its implementation. The imposition of a heavy tax on inheritance and amnesty of endowment tax are among these policies. In such a way that people can easily endow all kinds of their capital (including money, securities, property, real estate, etc.) It is established that they have flexibility and their application can be changed.