AN EVALUATION ABOUT NISAB OF ZAKAT FROM THE POINT OF TAX BASE

Zakat is one of the five pillars of Islam. There are some rules to be responsible for zakat as there are in other worships. One of these rules is to reach certain amount of hisher property except for the person's basic needs. The minimum level of this amount in literature of Islamic law is called as nisab. This article comprises term of nisab and its place in modern tax law and also the relation of the amount of nisab which is determined by the Prophet (pbuh) and tax base.