الموارد المالية بالدولة الموحدية بين ما هو مشرع و ما هو مستحدث

Abstract EN

The Almohad Dynasty (1121-1269) was one of the most powerful states in the Islamic Maghreb, Abd al-Mu'min ibn Ali, the successor of Ibn Tumart was the first Caliph.

The financial system of this state still less known, in spate of its importance, it brings stability, power and prosperity and gives a long life to the state.

What characterize the Almohad Caliphate was the jurisprudence of Abd alMu'min in the financial affairs, He was the first one who made a land survey (Takssir) for all the territories of the state in order to impose taxes and other a financial charges, then he tried to generalize taxes and modernize the administration.

Some scholars criticized the act of the caliphate, and thought that it’s not legal, but the others encourage him, to renew the financial system and make the state more power.

Did the Almohad found a new financial system, and what was the attitudes of the scholars towards it ?