الإجتهاد الذرائعي و أثره في توظيف الضرائب كأداة للسياسة المالية للدولة

Abstract EN

Pragmatic diligence is considered as the largest and the most important chapter of the fundamentalist diligence, it is the most general principle deployed by a Mujtahid (an authoritative Islamic scholar) and it is particularly important in resolving economic issues.

Thus, on the one hand, it can be viewed as preventative diligence that protects the rights in several financial actions and transactions, and a on the other hand, it is a therapeutic practical diligence and a tool for balancing and ascertaining preference between the conclusionary prohibition and the inherent interest which requires referring back to the original rule of the permissibility regardless of any contingency.

Based on the induction and analytical approach, the research seeks to establish the control for consideration of means during the diligence from both the aspects of ‘opening’ and ‘preventing’ them, as well as to explain the aspect of interest by applying them in both the scenarios of ‘opening’ and ‘preventing’ in the context of tax imposition for financing the state’s budgetary gap, while explaining the ‘valid interest’ in this regard and what shall be prevented and what shall be opened in the different forms of its application vis-a-vis in line with the objectives of Shari’ah related to wealth, especially the two objectives of ‘the justice’ and ‘the avoidance of harm’.

The research concluded that considering the imposition of tax for financing the state’s budgetary gap is part of Shari’ah permissible way rooted in ‘public interest’ part of fiscal policy.

Such consideration follows certain conditions, importantly, satisfaction of the preconditions embodied in ‘shortfall in the treasury’ and ‘certainty of interest’ by applying it i.e., ascertaining the economic stability in general.

The research recommends for extended consideration of pragmatic approach for treating the general monetary issues as per the controls highlighted in the research, in particular from the aspect of ‘opening’ as it overrules the intermixing of schools of jurisprudence and asserts the application of traditional methodology related to ‘interest’.