Revenue

Q. What are the sources of revenue of an Islamic state? (1998, 1999, 2001, 2003, 2004/ , 2004/!, 200"/ , 200#/ , 200#/!, 200$/ % Q. What are the tra&itional sources of revenue of an Islamic state? (199#, 2001, 2002, 2002/!% 1. Intro&uction The conception of state in Islam is that of commonwealth of all the Muslims living as one community under the leadership of one caliph who is trustee which of public property, which consist first of all of revenues which collected from the various sources. 2. !ources of revenue The revenues are derived from the following principal sources. (i) (ii) (iii) (iv) (v) (I) Za at !sher "hira# ($and Ta%) &i'ya ((oll Ta%) "hums Za at ((oor rate)

Za at is a ta% imposed on the muhammadans alone and the payment of it is an obligatory act of worship. (i) Meaning

Za at means growth or development or purification. (ii) Importance of Za at

Za at is a right of )llah and a corresponding duty of every Muslim. It is the third important fundamental of Islam. There are *uite a number of verses in +oly ,uran in which the order to pay Za at immediately follows the order to offer the prayers. ,uran says./o establish worship, pay the poor0due and hold fast to )llah.1 ()l0+a##2 34) (iii) 5n whom Za at levied

)ccording to Muslim #urists it is obligatory upon every Muslim, who is free, baligh, sane and who owns wealth e*ual to the prescribed /cale (6isab) Through a complete ownership. (iv) 6isab of Za at

The 6asib of Za at is 30789 tolas :old or, ;90789 tolas silvers. (v) Rate of Za at

The Za at is leived at the rate of 9.; percent in all years savings. (vi) (ersons entitled to Za at

The verse <= of /urah Taubah provides that a Za at should be spend on(a) The poor and the needy (b) Those who are liable to administer the funds of the alms. (c) Those whose hearts have been recently reconciled to the truth. (d) Those who are in bondage and in debt. (e) The wayfarers. (f) In the cause of )llah. (g) To free the captives. (vii) Reali'ation of Za at

Za at may be reali'e by the state by enforcement of disciplinary measure as it was done in the time of +a'rat )bu >a ar(R.)). >ut now a days it left to the religious sect of each Muslim. (II) !shad

!sher means .on tenth1. )ll lands of a country, the inhabitants of which have accepted Islam, are liable to pay usher. ( i) $evying or rate of !shar !sher is levied upon the produce of naturally irrigated land at the rate of 787= th percent e. g. by floods, rains etc. and 789= on artificially irrigated land e. g. wells, canals etc. (III) "hira# ($and Ta%)

"hira# is a ta% on the produce of land non0Muslim. )ll land, which has been con*uered after resistance or which is surrendered to the Muslims and allowed remain in the hands of its inhabitants is liable to the payment of "hira#, sub#ect to certain conditions. ( i) Rates The rates of "hira# very with the inds of crops grown on the land and its productive powers. It is not, however to e%ceed half of the value of its average produce. (ii) ?%emption from "hira# If the produce of the "hira#i land is destroyed by floods or drought or blight, the revenue ceases to be payable for that year. ?%ceptionIf the produce of the "hira#i is destroyed by advance of the owner, then the "hira# would not ceased. (I@) &i'ya ((oll Ta%)

It is an annual personal ta% levied on non0Muslims who had actually fought against Islam or who are able0bodied to participate in a war against an Islamic state. (i ) Imposition of &i'ay The #urists agreed that it is imposed on those who e%hibit three characteristics. (a) +e must be a male person. (b) +e must be a ma#or i. e. attainment of puberty. (c) +e must be free. (ii) (ersons e%empted from &i'ya Aollowing persons are e%empted from #i'ya. (a) Bomen (b) Minors (c) /laves (d) Infirm or disable (e) Mon s and ascetics

(f) 6on0Muslim giving military service. (iii) Mode of imposing &i'ya &i'ya is imposed either(a) !nder a traty in which case its amount is to be determined by agreement of the parties, or (b) )fter Con*uest in lieu of the imam confirming them in possession of their country, in which case its amount is to be determined according to certain rates, which are fi%ed having regard to the means and income of each individual. (iv) )mount of &iya' The amount of &i'ay is not uniform and the reason for the disagreement is the variation in the traditions. (a) )ccording to Mali i The amount is four dinars for those who transact in gold and forty dirhams for those who transact in silver. (b) )ccording to )l0/hafi The minimum is fi%ed at one dinar and the ma%imum is depend on what the negotiate to pay. (c) )ccording to )bu +anifah The &i'ay ranges between twelve dirhams, twenty four dirhams and forty eight dirhams. The poor person is not to pay less that twelve dirhams and the rich person is not to pay more than. Aorty eight dirhams. The person of average means is to pay twenty for dirhams. (v ) Mode of paying &i'ya The #i'ya should be paid in money but it may be paid in ind e. g. garments. (vi) &i'ya at present #uncture

&i'ay is disappeared at present #uncture. The last trace of it disappeared after the revolution in tur ey when Christians also do military service. (@) "hums

"hums consisting of one0fifth of the property ac*uired from the non0Muslim by con*uest and one fifty of the contents of mines, escheats and forfeitures. It is ta es only once. (@I) Trade ta%

It is levied upon and collected from Muslim and non0Muslim tradesmen. Its rate is fi%ed according to the e%egencies of time. 4. '()ectives of revenue in Islamic state Aollowing are the ob#ective of revenue in Islamic state. ( i) ?conomic well0beings within the framewor of the moral norms of Islam. (ii) !niversal brotherhood and #ustice. (iii) ?*uitable distribution of wealth. (iv) Areedom of the individual within the content of social welfare. ". *onclusion To conclude, I can say, that due to the concept of welfare state Islamic state has to perform multifarious functions and for this revenue has to be collected from various sources. 5f the above the proceeds of the poor rate and one fifth of the hums and of the contents of mines are ear0mar ed for the use of the poor and the indigent. The rest of the revenues is to be spend for the purpose of administration generally.