ال ضرائبّأحكامهاّاالجتماعي ةّفيّالفقهّاإلسالمي

Abstract

This research focuses on tax provisions and their social and developmental implications. And the debate about whether it is permissible or not. The study looked into the aspects of the agreement and their variances, as well as the zakat obligation, which is imposed by the state as a matter of compulsion and obligation. A group of jurists came to the conclusion that zakat is the mandatory right indicated in money, and that whoever pays zakat on his money is relieved of his obligation, and that it is not acceptable to be exposed to his money after that. A variety of pieces of evidence were cited by this group. And the majority of jurists went to the permissibility of imposing taxes on affluent people if there is an urgent need for it, and they called it deputies or calamity jurisprudence, and the Hanafi, Maliki, and Shafi'i schools went to it for the public good, and the Hanbalis went to the obligation and called it royal costs. The people deduced this based on evidence from the Qur'an and Sunnah, the Companions' impact, and analogy. It was authorized with restrictions and conditions by a group of current jurists led by Sheikh Mahmoud Shaltout, Sheikh of Al-Azhar, Imam Muhammad Abu Zahra, and Imam Abu Al-Ala Al-Mawdudi. Finally, the researchers analyzed public opinion to see if it served the public good and put money in the hands of the people.