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As a technical term of economics, it andisye an amount andishs money received from individuals or legal persons by the state proportionate to their wealth, profit, income, or transactions [1]. According to some Muslim authors, Islamic taxation is so defined: Since the advent of state, statesmen needed money to run the government.

This money was made in different ways. Part of it was raised by confiscating property and lending it afterwards. Private owners were forced to pay tax. Regional rulers were forced to pay tribute [3]. Taxation has been a common phenomenon the world over.

Some historical documents indicate that, in ancient Greece, government was run by tariff. In ancient Persian Empire and Roman Empire too, various taxes were collected [4]. Physiocrats were the first authors in the West who studied taxation as an independent important subject matter [5]. In old days, taxation on agricultural production and capitation were the two more common forms of tax. In Europe, capitation was first introduced in in Briton. Inincome tax was legislated in Briton for the first time [6].

Fourteen centuries ago, Islam approved different forms of andizhe common at the time so far as they did not violate values Islam cherished.

In the Islamic system of taxation, we see the following ways of money raising for state: Islamic tax-paying is considered as a kind of religious service unlike the ordinary tax—paying that lacks that dimension. A religious person evaluates escaping religious tax as a sin while a eslammi person considers tax evasion as illegal only. The main purpose of taxation in Islam is to prevent poverty, promote economic justice, and provide well being for the deprived.

This can be understood if we focus on how the tax collected especially zakat and khoms should be spent according to Islam. The forms of taxation recognized in Islam do not allow taxation to be a mechanism for allocation policies or stabilization policies. Tax income from agricultural production is not cash. It is collected in form of goods and distributed in the same form.

Therefore, it does not affect the overall demand or bring about collateral economic bad effects such as inflation. It goes without saying that ordinary taxation such as tax on consumption purchase or unit tax brings about tax burden and social loss leaving adverse effects on income level, firm costs, and inflation leading to welfare reduction. Classical economies resort to progressive tax increase in order to achieve faster adjustment of income distribution.

Andishe Ye Eslami Ye 1

But this method has proved ineffective because the legal provisions for progressive increase of taxes have usually been neutralized by opportunities for evading tax payment distributed unevenly among tax payers leading to great horizontal inequality. The distributive effect of Islamic taxation system seems greater than the ordinary systems despite the fact that the tax rate is uniform eslamk the Islamic system of taxation. The reason is that the progressive increase rate is mild due to provisions for tax exempts and tax reliefs.

In ordinary anddishe of taxation, it is the state that collects and spends taxes. In Islamic system, however, tax payers are allowed to personally spend the tax where it should be spent andisje the mediation of the government with prior permission of the Muslim ruler or Islamic Authority. Of course, when the Islamic government ordains that taxes be paid to it, then no one can spend it as they see proper.


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In a general division, we may divide Islamic taxes into two main groups; the immutable and the mutable. The immutable include those determined by the holy lawmaker primarily and directly. The quantity, the proportion, and the items taxable are thoroughly determined [9]. This group includes the following andishr. The word zakat in Arabic comes from the root Zakawa meaning to grow and to purify. The Islamic religion pays close attention to zakat. In several Koran verses, zakat is mentioned after salat as two important religious services [10].

According to the Koran and many hadiths, zakat is some money payable by an individual in order to purify him, help him with his deliverance, and help the needy financially. There are two kinds of zakat; Fitr zakat and possession zakat. The former means that every individual who is not a slave or poor and is of age, of sound mental state, and sober must pay around three kilograms of wheat, rice, corn, barley, raisin, or similar food staff to the needy at the nightfall of the last eslamii of the month of Ramadan for himself and for every individual whom he has to support financially [12].

The latter means a percentage of the property one has must be paid as religious tax annually [13]. Nine kinds of property are included among what must be taxed: The Koran [15] mentions eight categories on which zakat must be spent: The second immutable tax is called khoms. The word khoms literally means one fifth.

This tax is so called because the rate of taxation on seven specified items is twenty percent. A part of the expenses of the Islamic state is covered by khoms [17]. Every individual in possession of these items is obliged to pay the tax with the intention to implement divine command [18].

The Koran portions out this collected tax to six shares: Jezyah [20] is the third kind of taxation. It is capitation on non-Muslims living within the jurisdiction of the Islamic state that protects them or living without but under its pledge of protection. The Koran defines this kind of taxation in verse no. It is the right of the Muslim government to level the tax on individuals or on their estates and production as the situation requires. The amount payable is negotiable.

This tax is in lieu of zakat and khoms amdishe non-Muslims do not pay. Kharaj [21] is the fourth kind of tax that was collected from land. It constitutes a very exlami source of income for Islamic state throughout history.

As Ahdishe conquests went on in early decades, the ownership of land underwent drastic changes. Four different types of land can be distinguished. In some cases, the inhabitants of a region accepted Islamic call freely and willfully. Their ownership of their property moveable or immovable was recognized. In some cases, they fought the Muslim army but were defeated. Their immovable property was confiscated. This type of land was called conquest or maftuhato onwatan.

Sometimes, the non-Muslim inhabitants entered into a peace agreement with the Muslim army. Their lands were called peace lands. The fourth kind of land was the one either eslaim by owners without fighting or left to the Islamic state by them or left unattended because the owners had perished.


This type of land belonged to the state. It was customary for the Islamic andish to give the latter three types of land to individuals for rent and receive an amount as kharaj.

The rent due to be paid was fixed through negotiation and varied depending on the fertility and the kind and level of production expected. Mutable taxes are those taxes the Islamic ruler decides to impose in order to meet particular expenses of the government in exceptional cases without prior legislation by divine lawmaker hence no fixed terms for them [22]. These taxes are called state-imposed tax.

They are limited and exceptional. A small portion of the financial needs of the state is covered by andiahe kind of taxation. They are introduced as means of crises-solving by the state [23]. In Islamic Sharia, there are other payments obligatory or supererogatory much resembling tax but are not considered as tax because government does not collect them or law does not andushe them compulsory.

They, however, leave impacts similar to those taxes do. Financial fines religiously due as compensation for some sins one has committed and would like to repent from Kaffarat Mali and self-imposed obligations to give a gift or pay alms nudhurat are obligatory payments. Taxation can be classified on two different bases. Sometimes, we classify taxes on the basis of rate and amount.

Sometimes, we classify them on the basis of the items liable to taxation. From the first point of view, they can be divided into the following four groups [26]:. Fixed tax includes zakat fitrah and some cases of jezyah and kharaj. In all these cases, there is a fixed amount due to be paid. Proportional tax is a fixed percentage of property one ought to pay. No increase or decrease of the value of the property one owns affects the rate of the tax.

Khoms is a kind of proportional tax. Retrogressive tax [27] is when the decrease or increase of the amount due to be paid bears a reverse relation to those of the revenue on which tax is imposed. As the revenue increases, the rate of tax decreases. An instance of this kind is seen in tax on camel, cow, and sheep in some required minimum limits nisab. Taxes legislated in Islam can be divided into six groups from the second point of view [28].

Tax on utilization of natural resources such as khoms on mining, zakat on camel, cow, and sheep. Tax on consumption, when one consumes more than their average needs, they must pay one fifth of the price of the goods and services consumed as tax. Islamic Sharia has considered several principles in determining the taxation system it adopts. We can highlight seven principles here.

The tax due must be precise, obvious, and fixed with the payment time exactly determined. Tax must not leave adverse effects on economic activities for wealth production.