السوابق التاريخية و أثرها في النظم المالية للدولة الإسلامية [41-232 ه]

Abstract EN

This study reflects the historical and civilizational heritage impact of the Byzantine (Eastern Roman) Empire and the Sasanian Empire of Persia in shaping the financial policy of the Islamic State in the field of theorization and practices, in par-ticular the idea of al dīwāns and Bayt al-mal institution responsible for ad-ministration of taxes in the first Islamic caliphate.

and the quality of taxes imposed by the succes-sors of the country, as well as collection systems and areas of financial ex-penditure.

The legislative vacuum and the lack of experience of the Islamic State have not prevented the dependence on the heritage of the previous States, which has reached a degree of sophistication and attraction, particularly in the administration and land management.