1.Introducation
The Islamic state is a tax free state, but in order to meet
the expenditures of state machinery some taxes are levied of the excess wealth
of the people for the welfare of the state and the community.
The Holy Quran says!
“And in their wealth there is a right of him, who asked
him and who was (for some reason) prevented from wealth.”
2.Source of Revenue
Various source of revenue of Islamic state discussed by
Muslim wirters fall into two categories:
i. A sort of religious revenue from the Muslims alone.
ii. A sort of secular revenue collected primarily from non-Muslims.
The detail is as under:
(i) Zakat
It is a tax imposed on Muslims alone and the payment of it
is regarded as obligatory act. It may be realized by the state by enforcement
of state machinery or measures as it was done by Hazrat Abu Bakar (R.A). But
now a days it is left to the religious sense of each Muslim whether to pay
Zakat or not.
It is levied on man’s property exclusive of land property
such a Gold, Silver, Cattle, Goods of Mercantile, provided it reaches to a
certain nisab.
“Nisab”
The Nisab is 2.50% of property falling in nisab. Examples or
limits of porperty falling in nisab are.
“Gold”
3/10 ounce of 7-1/2 totals.
“Silver”
21 ounce or 52-1/2 Totals.
“Camels”
One goat is to be levied on every fie camels.
“Goat”
On 40 goats one goat as Zakat.
(ii) Ushr
Ushr is derived from an Arabic word which means Ten (10).
Ushr is 1/10th of the agriculture produce from
the land of a Muslim.i.e
- 1/10th on naturally irrigated land e.g by rain, flood water;
- 1/20th on Artificially irrigated land e.g. by canals, wells.
(iii) Khiraj
It is generally levied on the land of non-Muslims i.e. on
such land which after conquest were allowed to remain in the hands of original
owners.
(a) Proportional Khiraj
(b) Fixed Khiraj
(a) Proportional Khiraj
It is levied with a certain portions to the produce of land.
(b) Fixed Khiraj
Fixed Kiraj is levied as a fixed rate on per unit area; and
is fixed according to the tax bearing capacity of each individual.
“In any case fixed
Kiraj should not exceed one half of the produce, and if the entire crop is
destroyed by unforseable natural consequences, the Kiraj cases to be payable
that year”.
(iv) Khums
Literal meaning of Khums is five (5) in
Arabic, it is 15th taken as a tax.
(v) Jazya
Jazya is the tax
levied on non-Muslim Zimmis who surrender themselves to a Muslim state for
portection of their land, person, property and administration of their
religious law.
(vi) Rukaz
It is recoverable
on the assets obtained accidentally through mines, or hidden assests.
(vii) Fai
Wealth obtained
from belligerent state without war.
(viii) Wakf
Wakf is the
donation of the property in favour of the Government for the welfare of the
society.
(ix) Luqta
Luqta means
unclamied property to which there is no claimant, such properties remain with
the Government till the discovery of the real owner.
(x) Assets without Owner
State is the owner
of the properties to which there is no Quranic sharer of residuary.
(xi) Grooming Assets
State takes the income of fruit trees, shrubs
groomed on the state land, it also includes the forests and cattle farming.
(xii) Business Profits
The state can
conduct any kind of business permissible under Islam. The profits fo such
business is a food source of income or revenue in Islam.
(xiii) ARZ-Anwal
The land of
captured area and their income is also a source of revenue.
(xiv) Sadqat
The waqf of a
property of non-payment nature.
(xv) Modern Source
Wealth tax, Income
Tax, Property Tax, custom Duty, Import/Export Duty, Sales Tax, Registration
fees, etc.
Conclusion
All the above
sources are collected and are deposited in the Central Treasury and are mainly
spent on poor and needy people, for providing basic facilities to community,
for defence of Islamic state and administration.
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