مظاهر العدالة الضريبية للفرائض المالية لغير المسلمين في الإسلام تطبيقا على تشريعي الجزية و الخراج

الملخص EN

The issue of tax justice is one of the most important issues of public finance jurisprudence because it provides fertile field in distributing the tax burden among citizens, thus achieving a kind of economic and social stability.

And it encourages further economic growth.

And the glorious Islamic Sharia has what it says in this field through the jurisprudence of public finances that emanate from the legislative and discretionary principles in Islamic jurisprudence, -This study has attempted to explore the depths of the issue of tax justice for the financial obligations imposed on non-Muslims in the Jizya and Kharaj legislations, and to try to clarify their concepts and contents in statutory law and Islamic financial thought.

The financial system was built in Islamic financial thought within a framework of tax justice based on a balance between the interest of the taxpayer and the interest of society.