Like every developing phenomenon, the concept of taxation has undergone evolution and change of sense by the pass of time. Different thoughts, beliefs, and trends are expressed by this term. The meaning of this term varies accordingly. Although the meanings of the term “tax” vary from time to time, there are common elements all these meanings share in. we can, therefore, say that the word “tax” is vague. It needs to be defined and explained exactly. This paper tries to elucidate this word as a term used in economics and in Islamic culture. Different things denoted by this term will be discussed. We shall not elaborate on how Islamic taxation system is established on the basis of Islamic teachings. Rather, we shall focus on the historical development of the senses of this term.

There is a wide disagreement about the entity and structure of Islamic economy. One view holds that Islamic economy is composed of the economic rules and laws recorded in jurisprudential (Fiqhi) sources under the titles the forbidden transactions (makassib muharramah), sale (bey'a), limited partnership (mudharabah), share-tenancy (musaqat),sharecropping (muzari'ah), partnership (shirakah), leasing(ijarah), and reward(jualah) etc . Some authors following the lead of Mohammad Baqir Sadr believe that there is a particular economic system in Islam in addition to the said rules. A third group hold that Islam includes a special economics. There is a group of experts who believe that Islam has no economy at all; all that exists in Islam is no more than general ideals and values, and what is supposed to be rules concerning economy belongs to the pre-Islamic period, has nothing to do with Islam, should not be counted as a part of Sharia though accepted at the dawn of Islam . This paper is meant to prove that Islam includes an economic system in addition to economic laws and an economic school. In order to set the scene, we need to clarify what we mean by “system” and “economic system”. We shall do that with the help of notions introduced by Veklav Halsuski in his book Economic Systems; Analysis and Comparison. We shall then proceed to prove our claim by arguments from theology and the Koran as well as traditions especially those pertinent to economic affairs. Finally, we shall propose a solution to the problem how to functionalize the fixed laws of Sharia in the ever-changing society.

Key terms: tax, khoms, zakat, kharaj, pseudo tax, jezyah, distribution, saving, investment The Persian word “maliat” comes from the root “mal” and is used in various meanings including reward, fine, duty, tribute, and the tax on property religiously bound. As a technical term of economics, it means an amount of money received from individuals or legal persons by the state proportionate to their wealth, profit, income, or transactions . According to some Muslim authors, Islamic taxation is so defined: “the duty determined and leveled by the Islamic legislator on individuals’ property and possessions.” Every person protected by the Islamic state or living without the domain of this protection is duty bound to pay, in cash or otherwise, this debt of his/her according to the relevant regulations as soon as they qualify for this obligation . Since the advent of state, statesmen needed money to run the government. This money was made in different ways. Part of it was raised by confiscating property and lending it afterwards. Private owners were forced to pay tax. Regional rulers were forced to pay tribute . Taxation has been a common phenomenon the world over. Some historical documents indicate that, in ancient Greece, government was run by tariff. In ancient Persian Empire and Roman Empire too, various taxes were collected . Physiocrats were the first authors in the West who studied taxation as an independent important subject matter . In old days, taxation on agricultural production and capitation were the two more common forms of tax. In Europe, capitation was first introduced in 1471 in Briton. In 1797, income tax was legislated in Briton for the first time . Fourteen centuries ago, Islam approved different forms of taxes common at the time so far as they did not violate values Islam cherished. In the Islamic system of taxation, we see the following ways of money raising for state: taxing land, agricultural products, unused capital, mining, extra profit, some species of cattle, camel, and sheep as well as capitation .

In the eighth year of the holy Prophet's emigration to Medina, when the Islamic state established in the Arabian Peninsula was gaining power and stability, the second stage of the legislation of Zakat was started by the revelation of the following verse:

Abstract In this paper, we study Imam Ali’s way of management in order to derive some principles common to education and administration. Our hypothesis is that philanthropy constitutes the pillar of His thought, words, and behaviors. We shall give reference to His sayings in Nahj al Balaghah to establish our point. We shall concentrate only on a number of Imam Ali’s sayings concerning economic administration of society. We take it for granted that Nahj al Balaghah contains His words.

Abstract Following the establishment of Islamic state by the holy Prophet of Islam, during the rule of Caliphs, Islamic state sometimes faced unanticipated expenditures and shortage of financial resources. This triggered efforts by governments to find a solution. One solution was to impose tax on market. It had precedence in previous states too. During Umawid and Abbasid caliphs, special methods were employed to establish this tax. This paper aims to explain the reasons behind the imposition of this tax, its characteristic features, and economic consequences on the basis of historical sources available to us. We shall analyze the data and criticize other theories expounded in similar researches of the subject. Our first question is: when market tax was first introduced? What reasons were behind it? To answer this question, we explain different kinds of tax in the Islamic era including Zakat, Kharaj, Jezyah,and tax of agriculture. Then, we would explain the differences between these kinds. We shall then proceed to explain what market tax was. It was during the Umawid Caliph Hisham bin Abdulmalik that market tax was first introduced. Key words: market, market tax, Umawid caliphs, Abbasid caliphs, Hisham bin Abdulmalik

Abstract One important problem Iranian society suffers from is resistance against taxation that symbolizes a cultural abnormality. It is deeply rooted in the social layers of society and cannot be treated just by enhanced public awareness and education about the positive role tax plays in social life. It is further necessary that citizens come to believe that the state has a legitimate right to collect tax. To establish and foster such a belief needs a juries prudential theoretical basis both in Sharia and in legal system. This paper is an attempt in this direction. Key words: tax collection, tax culture, tax resistance, cultural abnormality, financial right

Introduction Worship of God or religious service is the direct consequence of having come to know God. It paves the way for achieving human possible perfection and ultimate salvation. It is manifested in different forms and follows particular patterns which are investigated and described in the religious science of jurisprudence (Fiqh). Islam's being the last Divine Sharia implies that it is the perfect way of life encompassing best sets of rules and laws which human beings need in order to attain their salvation in the hereafter and their prosperity in this-worldly life at all ages, in all locations, and under every circumstance. Taking this as a given, there raises the question how we should approach and deal with the new and unprecedented issues that emerge in the course of time, which were not encountered and experienced in the time Islamic Sharia was established. Many problems emerge as the result of perpetual progress and change in human life styles which need be addressed in a way compatible with the teachings of Islam. But how could that be done? The vital need to answer this question illustrates the importance of the new trend in Islamic Sharia that believes modern questions require that the traditional jurisprudence be reconstructed on the basis of foundational ideas safeguarding the spirit of Islamic values in a manner capable of coping with modern life. Sharia is the guide to healthy life. So, it must provide answers to questions that emerge in the course of time. In answering these questions, the main ends Islam as a religion pursues for human life must be met while a clear path to healthy life is introduced. Emergent problems and modern requirements of life must not be viewed as dead ends for Sharia or an excuse for transgressing the red lines and replacing divine religious teachings with man-made doctrines. Dynamic understanding of religion and perpetual revision of methods of deriving Sharia law is a middle way. In this method, fixed Sharia basic principles are consulted in order to find suitable answers for new problems. It would not be an exaggeration to say that the majority of emergent questions relate to those parts of Sharia laws that concern social life of man in all its scientific, economic, political, and cultural dimensions. The reason is obvious; much development has taken place in these fields resulting in the drastic alteration of patterns of life that makes the old rules irrelevant. Among the new questions, the relation between Zakat as a piece of Sharia law in Islam with taxation as a pivotal constituent of the function of the state in human social life stands out as a crucial question since it connects a very sensitive modern issue with a very important principle of Sharia; the obligation to safeguard the limits God has set in Sharia.