سن الضرائب في الشريعة الإسلامية

One of the most important problems that the people face nowadays especially the Islamic nation is the problem of poor economic planning in spite of the great availability of energy, potentials and qualifications. This problem has become so severe that some weak-spirited people attribute this matter to defects in the Islamic financial system or its inability to keep up with the modern age which has witnessed rapid developments in every aspect of life. Therefore, some rules should be clarified because they have become necessities of the economic field. One of these important issues is the case of the rule of taxes that are imposed by the government on the individuals of whatever forms and names. It should be emphasized that this subject is one of the most urgent problems for the individual because it always occupies his mind and makes his life difficult especially as it is concerned with money which is so dear to the human being. The Holy Quran states that ( People love heritage so much and they love money so much, too). The case becomes worse if these taxes affect the living standard of the individual. Through this research, I have clarified two basic points: 1) Investigating the reality of these taxes of their various forms and names in the secular financial systems, and stating the stand point of the Islamic financial legislation regarding them. 2) Stating the comprehensiveness and justice of the Islamic financial system and its superiority to the secular financial systems. These systems with its rules, laws, and systems have not been able to come to the level of the Islamic legislation in dealing with the subject of justice and mercy. It should be stated that the Islamic legislation applied and practiced a just integrated taxation system that excelled and surpassed all the secular financial systems. Findings: 1) The Islamic legislation is superior to all the other types of legislation and surpassed all the contemporary secular financial systems. 2) It can not be stated absolutely that Zakat and taxes carry the same meaning nor can we say that paying taxes can replace paying Zakat. 3) The revered scholars both old and contemporary have decreed the possibility of imposing exceptional taxes. They based their verdict on the legal interest to fulfill one specific need or real general needs provided that this verdict should be governed by certain legal reservations which should be available collectively when imposing taxes. 4) The legal verdict of the current contemporary taxes can be known clearly. These taxes should be judged by the general reservations of the legal scholars. If they are matched, they will be lawful. If they are not, they will be unlawful.