The Theoretical Fundamentals of Taxation Policy in Islam and Their Position in Designing a New Fiscal System

Nowadays, taxes have a permanent role in keeping the government and society safe. Using an analytical-descriptive method, this papers addresses this question: Does Islam have theoretical fundamentals to design and implement a taxation system in the form of taxes levied by the government and prescribed by Shariah if, according to theories, laws, fiscal policies and their results, these fundamentals do not correspond with the ordinary conditions or if a conflict arises between them, what will the view of Islamic economy be? The findings of the research, which is based on a study of texts, show that the most important theoretical fundamental which practically has many effects is that the poor are untilled to share in the properties of Muslims. Some other very important fundamentals are: justice, seeking nearness to God, conformity with piety, and optimum combination of tax revenue and other revenues collected by the Islamic government, having the tendency towards low taxation. Disregarding these fundamentals in as far as ‘’ view’’, ‘’law’’, ‘’policy’’ or ‘’result’’ is concerned, makes them devoid of legitimacy, acceptability or the desirable effects sought by Islam and Islamic economy. In case these basic fundamentals come into conflict with other affairs which are not associated with these fundamentals, including efficiency, abiding by these fundamentals will be obligatory.