فلاحی ریاست کے استحکام میں ٹیکس کا کردار اور عصری تقاضے (شریعتِ اسلامیہ کے تناظر میں)
The Tax Role in Stability of Welfare State and Contemporary Demands in Shari'ah Perspective

Prof. Dr. Muhammad Arshad *
HOD, Department of Islamic Studies, Government Post Graduate College, Mandi Bahauddin.

Dr. Naseem Mahmood **
Assistant Professor, HOD, Department of Islamic Studies, Government Allama Iqbal Post Graduate College, Sialkot.

Abstract

Every state needs some revenue to fulfill the livelihood and basic needs of its natives. “Tax Role in Stability of Welfare State and Contemporary Demands in Shariah Perspective” is a topic which deals with the definition of tax and its role in the development of the state. The difference between zakat and tax has also been discussed in the topic. The main focus of the study is to discuss the tax sources other than zakat, as Islam has put much emphasis/stress on fulfilling the needs of the poors. It states that the traders, businessmen, farmers, and other wealthy people must look after the needy and livelihood deprived relatives and other people of the society to provide them with their basic needs, rather than payment of their zakat, usher, ashoor, jizya, and khiraj, etc. Which type of people are bound to pay taxes? What types of taxes can be levied, such as traders, farmers, shiploads, state markets, houses windmills, etc., and what are its main conditions? are the key topics of this study. Main exemptions and tax credits are also the main topics under discussion. All the above-mentioned points have been discussed in accordance with Pakistan tax law ordinance, Islamic teachings, and contemporary demands so that this research can be made applicable for the current scenario to develop the human behavior in Islamic societies and to provide the needy people their livelihood at their doorsteps.

Keywords

Revenue, Livelihood Deprived, Ushar and Ashoor, State Property, Conditions, and Credits.

Al-Wifaq

Vol 4

Issue 1

January – June 2021

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