Английская Википедия:Islamic taxes
Шаблон:Short description Islamic taxes are taxes sanctioned by Islamic law.[1] They are based on both "the legal status of taxable land" and on "the communal or religious status of the taxpayer".[1]
Islamic taxes include
- zakat - one of the five pillars of Islam. Only imposed on Muslims, it is generally described as a 2.5% tax on savings to be donated to the Muslim poor and needy.[1][2] It was a tax collected by the Islamic state.
- jizya - a per capita yearly tax historically levied by Islamic states on certain non-Muslim subjects—dhimmis—permanently residing in Muslim lands under Islamic law, the tax excluded the poor, women, children and the elderly.[1][3][4][5] (see below)
- kharaj - a land tax initially imposed only on non-Muslims but soon after mandated for Muslims as well.[1]
- ushr - a 10% tax on the harvests of irrigated land and 10% tax on harvest from rain-watered land and 5% on Land dependent on well water.[2] The term has also been used for a 10% tax on merchandise imported from states that taxed the Muslims on their products.[6] Caliph `Umar ibn Al-Khattāb was the first Muslim ruler to levy ushr.Шаблон:Citation needed
The taxes stipulated by Islamic law generally did not generate enough revenue even for the limited expenditures made by pre-modern governments, and rulers were forced to impose additional taxes, which were condemned by the ulema.[7]
According to scholar Murat Çizakça, only zakat, jizya and kharaj are mentioned in the Buktasira.[8]Шаблон:Clarify
Ushr
Ushur or ushr (Шаблон:Lang-ar), in Islam, is 10 percent for irrigated lands or 10 percent for non-irrigated lands levy on agriculture produce. Caliph Umar expanded the scope of ushr to include border trade tax.[9] It literally means a tenth part,[10] and it remained in practice in Islamic ruled territories from Spain and North Africa through India and Southeast Asia through the 18th century.[11] Ushur was applied on traders, at a rate of 10% of the value of the merchandise that was either imported or exported across the border controlled by the Islamic state. It applied to non-Muslim traders as well, who were residents of the Islamic state (dhimmi), as well as to non-Muslim traders who were foreigners and wished to sell their merchandise inside the Islamic state.[9] Historical medieval era trade documents between Oman and India, refer to this tax on ships arriving at trade port as ashur or ushur.[12] Ushr and Jizya would grant non-Muslims a privilege in war time, i.e. non-Muslims could not be obliged to join in military activities, in case, there was a war. By paying taxes, non-Muslims were protected by the Islamic law from any harm (dhimmi- the protected one), as opposed to, Muslims had to pay Zakah as well as were obliged to join in military activities in order to protect Muslims and non-Muslims alike.[13]
References
- ↑ 1,0 1,1 1,2 1,3 1,4 Шаблон:Cite book
- ↑ 2,0 2,1 Шаблон:Cite book
- ↑ Шаблон:Cite book
- ↑ Шаблон:Cite book
- ↑ Jizyah The Oxford Dictionary of Islam (2010), Oxford University Press, Quote = Jizyah: Compensation. Poll tax levied on non-Muslims as a form of tribute and in exchange for an exemption from military service, based on Quran 9:29.
- ↑ Шаблон:Cite book
- ↑ Шаблон:Cite encyclopedia
- ↑ Шаблон:Cite book
- ↑ 9,0 9,1 Volker Nienhaus (2006), Zakat, taxes and public finance in Islam, in Islam and the Everyday World: Public Policy Dilemmas (Editors: Sohrab Behdad, Farhad Nomani), Шаблон:ISBN, pp. 176–189
- ↑ HJ Paris, Шаблон:Google books, Vol. 44, pp. 88-90
- ↑ Olivia Remie Constable (1996), Trade and Traders in Muslim Spain, Cambridge University Press, Шаблон:ISBN, pp 126-134
- ↑ Roxani Eleni Margariti, Aden & the Indian Ocean Trade: 150 Years in the Life of a Medieval Arabian Port, University of North Carolina Press, Шаблон:ISBN, pp. 128-133
- ↑ Ushr at EthicalInstitute.com
