اسلامی مالیاتی نظام میں محصولات کا فلسفہ

Philosophy of Taxation in the Islamic Financial System

Abstract

In the contemporary era, the system of the state and its prosperity and development depend greatly on the strength of its economy. A country whose economy is weak lacks the capacity to achieve success in any field. The stability of a national economy primarily relies on strong sources of revenue. Among the various sources of state income, taxation or public revenues constitute one of the most important means. The system of taxation is neither a new concept nor a modern invention; rather, it has existed since ancient times. In Rome and ancient Greece, taxes were imposed on consumer goods. Import taxes were often given greater preference and importance compared to taxes collected from domestic products. In times of emergency, taxes were also levied on property. The type of state envisioned by Islam assigns the responsibility of providing the basic economic necessities of life to its citizens as a fundamental duty of the Islamic state. In other words, considering economic needs, an Islamic state bears even greater responsibility than a modern welfare state; thus, an Islamic state may be regarded as more welfare-oriented than contemporary welfare systems. Consequently, an Islamic state pays full attention to its sources of revenue. Among these sources, taxation and similar public levies are not only considered necessary but have also been regulated through formal legislation in Islam. It is a well-established fact that before the advent of Islam, people were burdened under heavy and oppressive taxation systems. Islam liberated people from this hardship and introduced a simple, balanced, and easily understandable system of taxation. In the Islamic economic system, the purpose of collecting taxes is not merely to meet governmental expenditures but also to support the poor, the unemployed, debtors, and persons with disabilities. This article aims to examine the nature and structure of the taxation system within an Islamic state and to explore the guidance provided by the Qur’an and Sunnah, as well as the opinions and practices of the Companions (Sahabah), the Successors (Tabi‘un), and the classical and later scholars of the Muslim Ummah regarding this subject.