Islamic Economics Studies Bi-quarterly Journal

Jurisprudential investigation of the relationship between zakat and taxes in the Islamic state

Document Type : Research Paper

Authors

1 دانشجوی دکتری رشته فقه اسلامی، جامعه المصطفی العالمیه

2 Member of the faculty of Jamiat al-Mustafa

10.30497/ies.2023.244809.2170

Abstract

One of the important issues in Islamic economics is determining the relationship between Islamic taxes such as zakat and conventional government taxes. Zakat is one of the branches of Islam and one of the important pillars of Islamic society. This issue has been taken into consideration in Islamic schools of thought and has found different divisions. This research using the library method analyzed in the ijtihad method, has tried to examine the relationship between zakat and taxes in the Islamic state and to present the reasons for the differences and the permissibility or impermissibility of replacing zakat and taxes. The results of the research show that according to the social nature of the principle of zakat obligation as the first obligatory ruling, the probability of applying zakat to the examples is enhanced compared to other possibilities, and the application of zakat to the nine famous cases can be considered from the sovereign affairs of the Holy Prophet. Considering the generalization of the sovereign dignity of the Holy Prophet and the infallible imams based on the authority of the jurisprudence to the jurisprudence, it can be claimed that at the discretion of the jurist and the Islamic ruler(Vali-e- Faqih), the taxes collected in the Islamic government can also be considered as one of the new examples of zakat. Vali-e-Faqih can add the nine examples given by the Holy Prophet and arranged the rulings and effects of zakat to these taxes. It is worth mentioning that according to the ruling of the government regarding the application of zakat to the cases, the change of the examples is acceptable in many ways, not less, and any kind of change in the famous nine cases that were forged and contracted by the Holy Prophet will not be acceptable in our opinion.

Keywords

 
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Islamic Economics Studies Bi-quarterly Journal
Volume 15, Issue 1 - Serial Number 29
September 2023
Pages 321-346