This research aims to study the doctrinal and legal bases of taxation under an Islamic economic system, by reviewing and examining the suitability of these bases to realize their practical realities, given the existence of contemporary economic regulations and relations. The research concluded that the application of these doctrinal assets derived from legislative texts is written and yearly, from the jurisprudence of companions and followers, the jurisprudence of imams and others, and from the legal norms and purposes. In addition to the theory of social solidarity, it does not conflict with the foundations of the Islamic religion; It can serve as a basis for taxation in the presence of an Islamic State that takes into account its achievement, and it revolves with the central value of the entire Islamic legislation, namely, the protection of individuals' rights and community rights.

Given the sum of these foundations, the ability of Islamic legislation to provide life in order to safeguard its entity, regardless of the evolution of conditions and civilizations, is clearly demonstrated by solutions and provisions for all realities. It has been noted that the beginning of the Islamic State's era did not actually need to tax, since that State covered its obligations through zakat for social services, and other sources such as sha 'awr, Kharg, Efa, spoils and tribute for remaining obligations such as administration, soldiers and other services. However, as the State developed and its services expanded on the one hand, and other financial resources used by the State to cover its obligation on the other, the need to seek other sources to cover the State's burdens and obligations began urgently.

The study referred to the sources of Islamic jurisprudence as well as the public financial literature that dealt with the subject. The study was therefore divided into researchers. The first examined the doctrinal basis for taxation. The second examined the legal grounds for taxation. These two types of grounds represent fundamentalist approaches and legislative plans to demonstrate the correctness of taxation of taxpayers, or the scientific application of rules in the face of changing circumstances and their clothing, and in such a way as to repay this diligence in addressing pensionable reality, in order to avoid poor outcomes, or to lead to abusive attitudes to theoretical development or scientific application.

Keywords: Taxes, Islamic Economy, Transaction Jurisprudence, Financial System.

Title

مجلة الإدارة والتنمية للبحوث والدراسات

Publisher

جامعة البليدة 2

Publisher Country

Algeria

Publication Type

Both (Printed and Online)

Volume

11

Year

2022

Pages

90-124