الفساد الإداري و المالي في العصر العباسي الأول (132-232 ه)‎ : الخراج أنموذجا

الملخص EN

The human community suffers from the seriousness of the widespread phenomenon of corruption, and for this reason he intends to take a number of procedures and follow different methods to confront this phenomenon and limit its spread, even though the phenomenon of corruption is an ancient phenomenon, and its feet are due to the feet of human societies.

The existence of corruption has been linked to the existence of the political systems that ruled those Societies, and the researchers point out in the phenomenon of corruption that there are several classifications of the phenomenon, and just as corruption has levels, types, and divisions, corruption has manifestations and aspects, and therefore corruption takes many different forms, perhaps the most prominent of which is administrative and financial corruption.

And the abscess from taxes approved by Islam, to regulate the relationship of man with the land and the continuation of its reconstruction on the one hand and on the other hand to increase the financial resources of the state, like other taxes such as tribute and tithe to increase the state's financial resources to spend on armies and meet other needs, and not imposing the abscess to overburden the farmers but rather I want to restore it Distributing wealth so that money is not concentrated in one hand, but not another.

And because of the importance of the abscess as the main source of the resources of the House of Money in the Abbasid state, on the one hand and on the other hand it represents an institution of administrative and financial nature, the occurrence of financial and administrative corruption in it exists, and the Abbasids announced at the beginning of the establishment of their state but came to fix what the Umayyads corrupted, so the importance The research stems from the fact that financial and administrative corruption is a topical issue, and therefore it is expected that this study will cleanse some visions of those interested in studying the phenomenon of financial and administrative corruption and its implications.

This research was a study of the phenomenon of administrative and financial corruption in the abscess of the Abbasid state in its first era (132 - 232 AH), and on its sides: its fulfillment and its banks.

The nature of the study necessitated following the descriptive historical approach, through which information was collected from sources and references that dealt with the subject of the research for the mentioned period and highlighting the main actor as it affected corruption of the abscess.