الضرائب في منظور الإقتصاد الإسلامي حزيران 2011

الملخص EN

Taxes are the primary resource, which is based upon many of the governments in the financing of public expenditure, and that the nature and objectives of the tax has evolved through the development of political and economic systems as well as the development of social aspects.

The problem with research in the following questions: - Does Islam permit the imposition of taxes on individuals? Is the tax imposed but when you need it? If they increase the greater the need, and less if I need? The research suggests that the tax imposed on the Islamic perspective when you need it, and the rich without the poor and to ensure a fair distribution in the categories of the needy and at rates consistent with the estimates.

The research aims to identify the vessels of tax, objectives, principles and safeguards in Islamic Economics.

The method uses a comparative analysis and extrapolation of historical writing in this research.

This research is divided into two main axes, includes the first definition of the tax by addressing the concept of tax rules.

The second was devoted to analyze the tax from the perspective of Islamic economics through the presentation of the basic controls of a tax in Islam, as well as highlighting the role and importance of customs taxes (tithes) in Islamic economics.

Finally, they reached a set of conclusions and proposals