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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.

It is collected in form of goods and distributed in the same form. This transfer harms social justice because it amounts to the consumers being the ultimate tax payer. If one pays zakat or khoms without the intention to obey God, they are not clear from obligation. Material, spiritual, emotional, and psychological needs of society and individuals have been addressed in the Islamic taxation system.

A religious person evaluates escaping religious tax as a sin while a law-abiding person considers tax evasion as illegal only. Redistribution of wealth and the adjustment of the share of different social groups and classes from the total national income in a fairer way are two important ends in the Islamic taxation system.

Taxation system must pursue social ends.

This money was made in different ways. Effective factors in the formation of Islamic taxation system [30] 1. In some cases, the inhabitants of a region accepted Islamic call freely and willfully. Quran, Surah Towbeh, Verse The second immutable tax is called khoms. The effect of taxes Islam imposes on saving is less negative than the adverse effect of taxes on saving in secular systems. Islamic state must be concerned with social injustice and class discrimination. It was customary for the Islamic state to give the latter three types of land to individuals for rent and receive an amount as kharaj.

According to some Muslim authors, Islamic taxation is so defined: Paying tax is considered a religious service and a kind of worship in the Islamic taxation system. In the Islamic taxation system, tax payment is initially voluntary. No increase or decrease of the value of the property one owns affects the rate of the tax. Canadian House of Wisdom.

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Regional rulers were forced to pay tribute [3]. This group includes the following items: Kharaj [21] is the fourth kind of tax that was collected from land. Sometimes, we classify taxes on the basis of rate and amount. Different kinds of Islamic Taxes In a general division, we may divide Islamic taxes into two main groups; the immutable and the mutable.

Private owners were forced to pay tax. In a general division, we may divide Islamic taxes into two main groups; the immutable and the mutable. The word khoms literally means one fifth. But this method has proved ineffective because the legal provisions for progressive increase of taxes have usually been neutralized andushe opportunities for evading tax payment distributed unevenly among tax payers leading to great horizontal inequality.

The factual effect of these taxes surpasses those of obligatory ones. The quantity, the proportion, and the items taxable are thoroughly determined [9]. In some cases, they fought the Muslim dslami but were defeated. The Islamic religion pays close attention to zakat. Since a Muslim considers his tax payment an act of worship, he normally needs no external watch to see whether he discharges his debt.

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

A part of the expenses of the Islamic state is covered by khoms [17]. 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 make them compulsory.

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. In secular systems, tax is first collected by government and deposited in the treasury then spent by the governmental bodies in proper expenditures legally determined. This tax is in lieu of zakat and khoms which non-Muslims do not pay. The positive effect of taxes on the optimum efficiency of the labor force plus the increase of selami hours contribute to the increase of labor supply.


It goes without saying that a believer understands that it is impossible to cheat and deceive God. Tax role and function must be premeditated.

5 Manabe Gheyre Eslami-Edited-libre

In the secular systems of taxation, however, redistribution of wealth and adjustment of share are not included in the objectives of taxation and if they are in some very rare cases, they can be carried out by the government rather than people. The forms of taxation recognized in Islam do not allow taxation to be a mechanism for allocation policies or stabilization policies. Islam intends to provide an opportunity for every individual to realize sublime values in their life and to attain ethical perfection when they discharge their social duties such as tax payment.

This has proved effective in controlling both the economic gap and the ensuing social eslaami between the upper class and the lower class. This type of land was called conquest eslaki maftuhato onwatan. Their immovable property was confiscated. The immutable include those determined by the holy lawmaker primarily and directly. Naturally, they do not personally involve in the process of redistribution of wealth and do not directly experience the positive results of their financial contribution to the betterment of life of the lower class society.

They are introduced as means of crises-solving by the state [23]. Their ownership of their property moveable or immovable was recognized. This group includes the following items:.