فرض الضرائب في ظل نظام اقتصادي إسلامي : دراسة في أبرز الأسس الفقهية والقانونية"

الملخص EN

This research aims to study the doctrinal and legal bases of taxation under an Islamic economic system, by reviewing and examining the suitability of these bases to realize their practical realities, given the existence of contemporary economic regulations and relations.

the research concluded that the application of these doctrinal assets derived from legislative texts is written and yearly, from the Islamic Fiqh of companions and followers, the Islamic Fiqh of imams and others, and from the legal norms and purposes.

in addition to the theory of social solidarity, it does not conflict with the foundations of the Islamic religion; it can serve as a basis for taxation in the presence of an Islamic state that takes into account its achievement, and it revolves with the central value of the entire Islamic legislation, namely, the protection of individuals' rights and community rights.

the study referred to the sources of Islamic Fiqh as well as the public financial literature that dealt with the subject.

the study was therefore divided into researchers.

the first examined the doctrinal basis for taxation.

the second examined the legal grounds for taxation.

these two types of grounds represent fundamentalist approaches and legislative plans to demonstrate the correctness of taxation of taxpayers, or the scientific application of rules in the face of changing circumstances and their clothing, and in such a way as to repay this diligence in addressing pensionable reality, in order to avoid poor outcomes, or to lead to abusive attitudes to theoretical development or scientific application.