اختر انیس
ناظرین معارف کو یہ خبر سن کر بہت رنج ہوگا کہ جناب اختر انیس سینئر جنرل منیجر بی۔سی۔سی۔آئی نے لندن میں انتقال کیا، ان کا وطن اعظم گڑھ تھا اور وہ دارالمصنفین کے سب سے زیادہ حاضر باش جناب امین الدین صاحب مرحوم کے خویش تھے، اختر انیس مرحوم بڑے متین و سنجیدہ شخص تھے، بڑے عہدہ پر ہونے کے باوجود ان میں غرور و تمکنت نام کو بھی نہ تھی۔ ان کی وفات سے دارالمصنفین اپنے ایک بہت مخلص ہواخواہ سے محروم ہوگیا، اﷲ تعالیٰ ان کو جنت الفردوس عطا فرمائے، آمین۔
(ضیاء الدین اصلاحی، جولائی ۱۹۸۸ء)
Juristic rules laid the foundation of law, along with such juristic rules, Islām promotes the values of piety (through mystic guidelines). Most of the theologians opine that the real approach to get close the Creator can only be achieved through the mystic guidelines. In the early period of Islām, during the time of the prophet, , caliphate guided rightly the of periods the during and (صلى الله عليه وسلم) Muhammad when people were trained in a very righteous environment, there were no such reservations about the applications of clear jurisprudential injunctions along with the mystic guidelines, but, when Muslims tasted the grandeur of rule, regime and abundance of wealth, they indulged in the worldly affairs and adopted a materialistic approach, not only in their daily life, but, toward their religion, too. The Muslim thinkers have been trying to define and explain whether the typical rituals of mysticism are reconcilable with the larger demands of an Islamic vocabulary. Despite the wide diversity of the critical approaches, a certain pattern has been identified by Muslim responses as mysticism, which is, sometimes found closer to asceticism and sometime as a mediator. Many Muslim mystics have dealt with mysticism, but, perhaps, Manāẓir Aḥsan Gīlānī has displayed, with reference to Ibn ‘Arabī and Shāh Walī Ullāh, the most impressive and knowledgeable applications of such mystic ideas within an Islamic framework. Manāẓir’s applied mysticism is not a typical mysticism; his special focus upon legal injunctions of al-Sharī‘ah goes much further than any of his peers in establishing a strong framework for better understanding of Islām. This study is devoted to examining the effects and implications of mysticism, not only for individuals, but also for the Muslim masses, generally.
Role of Institutions and Economic Variables on Tax Revenue of Selected Asian Developing Countries Tax revenue is an important factor to finance different sectors of any country. The role of institutional and economic factors is considered to be most influencing to generate more revenue for a country through taxes. This study explores the positive and significant relationship between institutional factor and tax revenue of seven Asian developing countries such as Pakistan. India, China, Bangladesh, Srilanka, Indonesia and Thailand for the period of 1996-2014. To examine the existence of long run relation among variables Pedroni (1999, 2004) and Kao panel cointegration technique have been used and after confirmation of long run relation among variables Fully Modified Ordinary Least Square (FMOLS) has been applied to attain long run elasticities of the variables. Further Engle and Granger (1987) test has applied to check the direction or way of causation between these two variables. The results of this study show that there is long run and positive relationship between Institutions and Tax revenue. Fair and transparent governing system, effective rule of law, control of corruption in tax collecting authorities tremendously increase the tax revenue of the country. Furthermore among economic trade (as a percentage of GDP) and inflation are positively affecting the tax revenue whereas agriculture share in GDP is negatively affecting the tax revenue. All the Coefficients through FMOLS are statistically significant and explaining the long run changes in tax revenue. Moreover these results suggest that institutional factors have a major role in tax revenue. The findings of this study have some important implications such as simplifying rules on tax payment, internal audit of tax administration, provision of incentives to tax administration staff to overcome the corruption problem are given that provide a road map to increase the tax revenue in of Selected Asian developing countries.