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Volume :5 Issue : 11 1988      Add To Cart                                                                    Download

The Power of the State

Auther : By: Muhammad Abu Lail

The Power of the State

in Imposing Taxes

By: Muhammad Abu Lail

Faculty of Shari’a

Kuwait University

 

In this paper the researcher shows how Islam views and gives much care to the financial aspects of the state by providing it with fixed financial funds to help it in performing its duties. The most important duties of the state are: Preservation of Islam, ‘Jihad’, establishing Justice, propoagating education, combating poverty, and protecting its boarders from onslaughts of enemies.

The fixed income of the state may fail, sometimes, to cover all of its expenditure or part of it. Thus, Islam has given right to the ruler of the Islamic state to impose taxes on the wealthy and well-to-do in order to preserve the state and serve its people. Taxes are also imposed on non-Muslims and on imports.

Imposition of additional taxes is based on the general principle of Shari’a which has prescribed reciprocal responsibility between the individual and society and gave the state the right to a part of the wealth of the well-to-do in addition to ‘Zakah’. Taxes as ‘Al-Kharaj’ and Al-‘Ushur’ were imposed by Umar (RA).

Imposition of such taxes was not left uncontrolled for the desires and whims of the ruler. However, Islam has regulated the payment of taxes so as to fulfill the needs for which they are imposed.

There should be an urgent need for the imposition of an additional tax. This need is determined by the authorities guided by the laws and principles of Shari’a. Time and amount of the tax should be specified and when a tax is to be imposed individuals’ financial situations should be considered carefully and no one is exempted from its payment unless he is totally unable to pay it. The tax is collected by honest people.

 

 

 

 

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