Please enable JavaScript.
Coggle requires JavaScript to display documents.
TAX IN EARLY ISLAM - Coggle Diagram
TAX IN EARLY ISLAM
INTRODUCTION
This is not surprising as revenues from zakah including ushoor, fai including kharaj, as well as Ghanimah were steadily rising throughout this period.
These revenues would have been sufficient to meet all public expenditure including need fulfillment and jihad/defense.
The Islamic scholars could not find a single instance of public borrowing during the reign of the Khulafa' Rashid_n (Caliphs), i.e. years 11-40 A.H.
Something similar applies to the next hundred years of Umayyad rule. They could not find any instance of state borrowing at the level of the central administration.
PRINCIPLES
should be not burden the nation, min as possible
-
-
Taxing the public: all the important aspects of the person's life like social responsibilities, nature job and size of family should be considered
-
- Mutual consent & satisfaction
Assessment of tax should be made with the consent of tax payer, how much he can pay easily.
-
-
If the tax payment is delayed or not paid due to some genuine reason then no punishment will be given to the tax paer
Maximum benevolence
-
-
Any type of corruption, misuse and disallocation sholud not be done in its use.
SOURCES
4. Jizyah
Jizya represented the financial contribution that non-Muslims were expected to make for the provision of amenities/facilities and protection that they enjoyed in an Islamic state without being obligated to fight for the defense of the state
the tax was imposed on non-muslim in lieu of the guarantee extended to them by an Islamic state for the protection of their lives, properties, religious rights and for their exemption from military service.
5. Kharaj or Land tax
Kharaj was a tax on agricultural land in countries conquered by Muslims. It was sometimes applied as a fixed tax on the basis of acreage and sometimes as a proportional levy related to the output of particular crops.
3. Fai
The booty/valuable things surrendered by the enemy without actual fighting, was the exclusive preserve of the state
-
2. Ghanima
-
One fifth of the spoils of war was apportioned for the state while four fifths was generally distributed among the fighters.
6. Ushoor
a type of retaliatory customs duty on goods imported by foreign merchants crossing into the Islamic state from countries where similar duty was charged from Muslim merchants
1. Zakah: The prime source of revenue for any Islamic state is Zakah, which also become revenue to (asnaf):
- Mualaf (for those who are converted to Islam)
-
-
-
-
-
-
-
-