Imposition of Tax in Islam and Debate of Jurists in Historical Context
Abstract
Islam has the set of rules both for the relationship between man and the creator and for the relationships among humans in all social, economic, cultural, political, legal, health aspects. Other than the existing resources for the Islamic state to generate income, certain rules for taxes need to be followed within Islamic premises.[i] In Islam, Allah Almighty is the Sovereign power with complete ownership of all resources. Man is the vicegerent of Allah and utilizes these resources according to Islamic principles and refrains from exploitation and greed for accumulation of wealth. An Islamic economic system is concerned with social welfare and in Islam there is a right of poor and needy people in the wealth of rich people of society (al-Quran 2: 262).
[i] Nafik, M. (2012).Comparison Between the Modern and Islamic Concept of Taxation, Proceeding of the 2012 International Conference on Business and Management, Phuket – Thailand. P.19-21.