التزام الضرائب في الدولة العثمانية : دراسة تاريخية شرعية
Other Title(s)
Special taxes (iltizam) in the Ottoman empire : a historical and jurisprudential study
Joint Authors
عابدين، معاذ محمد
الحموري، قاسم محمد نزال
Source
مجلة جامعة الملك عبد العزيز : الاقتصاد الإسلامي
Issue
Vol. 29, Issue 3 (31 Oct. 2016), pp.257-278, 22 p.
Publisher
King Abdulaziz University Scientific Publishing Center
Publication Date
2016-10-31
Country of Publication
Saudi Arabia
No. of Pages
22
Main Subjects
Economy and Commerce
Religion
History and Geography
Law
Islamic Studies
Topics
Abstract EN
This study discusses one of the hedging instruments that used to be practiced in previous Islamic societies, from the Abbasid era to the end of the Ottoman era.
By this instrument a potential return was converted into a fixed return.
This instrument is the tax on land/farming, which was known as (qibalah) and (ḍaman), and in the Ottoman state was known as (iltizam).
The study aims to shed light on the special tax on land/farming (iltizam) which was an important method of collecting taxes in the Ottoman Empire, and to investigate the opinion of Islamic scholars on this issue.
To achieve this, the study explores in general the Ottoman tax system, explains its Islamic basis, shows the types of taxes, and the collecting methods: feudalism, commission or trusteeship, and tax on land/farming (iltizam).
The study discusses the definition of iltizam and its application from a historical perspective in detail.
Moreover, it tries to demonstrate the legal position of iltizam in Islamic jurisprudence, the opinion of Muslim scholars, and the reasoning behind this opinion.
The study finds that the majority of scholars conclude that the iltizam contract is not compatible with the Islamic principles of transactions.
American Psychological Association (APA)
عابدين، معاذ محمد والحموري، قاسم محمد نزال. 2016. التزام الضرائب في الدولة العثمانية : دراسة تاريخية شرعية. مجلة جامعة الملك عبد العزيز : الاقتصاد الإسلامي،مج. 29، ع. 3، ص ص. 257-278.
https://search.emarefa.net/detail/BIM-713127
Modern Language Association (MLA)
عابدين، معاذ محمد والحموري، قاسم محمد نزال. التزام الضرائب في الدولة العثمانية : دراسة تاريخية شرعية. مجلة جامعة الملك عبد العزيز : الاقتصاد الإسلامي مج. 29، ع. 3 (تشرين الأول 2016)، ص ص. 257-278.
https://search.emarefa.net/detail/BIM-713127
American Medical Association (AMA)
عابدين، معاذ محمد والحموري، قاسم محمد نزال. التزام الضرائب في الدولة العثمانية : دراسة تاريخية شرعية. مجلة جامعة الملك عبد العزيز : الاقتصاد الإسلامي. 2016. مج. 29، ع. 3، ص ص. 257-278.
https://search.emarefa.net/detail/BIM-713127
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-713127