مشروعية الضرائب في الدين الإسلامي وآثارها الاقتصادية

الملخص EN

There are a number of financial acts of worship that are obligatory on a Muslim individual, such as zakat, khums, expiation, etc., and some of them are desirable, such as charity and gift in some places but what taxes the state imposes on citizens regardless of the citizen’s religion, what is its ruling in the Islamic religion, what is its legitimacy, and what are its economic effects this is what we will look for in this research tagged with (the legality of taxes in the Islamic religion and its economic effects.) the first topic included (what are taxes, their types and the difference between them and zakat) in the second topic, I dealt with: the legality of taxes in the noble Qur’an and the Noble Sunnah 1.

and in the third topic: the functions and objectives of taxes, the work in tax collection and the evasion of paying it In conclusion, we concluded with several recommendations, including 1-countries must impose zakat first because it is the right of God, which is above all rights 2.

increasing tax awareness among taxpayers by informing members of the community of their tax duties by various audio, visual and print media.

3.

reconsidering the penalties in the laws applicable to tax evaders, emphasizing that tax evasion means an assault on the rights of all members of society applying some penal sanctions not only to tax evaders, but also to those who refrain or neglect to submit the required statements as well, or those who they make incorrect statements.

5.

it is necessary to emphasize the principle of tax justice, which calls for setting moderate rates and standards for taxes