TAX IN THE JURISDICTION AND ISLAMIC PERIOD (ZAKAT)

Abstract

The society consists of people coming together from various classes and business groups. Within the people living together, spontaneous and compulsory labor divisions are formed, those who are capable of management excel in the society and start to manage the society. Consequently, societies that have a management mechanism from the beginning have sometimes collected voluntarily and sometimes compulsory taxes in order to meet their needs and to meet the necessary expenditures in their relations with other societies. The Arabian peninsula, from which Islam first came, was composed of tribes that had their own governance, although it did not have political unity. At the same time, in this region, where commercial life is very lively, the tribal leaders received tax from their subjects for their own expenses and in their commercial relations while entering each other's markets. Therefore, Hz. The first Islamic society formed under the leadership of the Prophet found some applications ready in the economic field. Hz. The Prophet abolished some of these practices altogether, and continued to practice some of them as they existed. In another part it has made some changes in practice. In this article, we discussed the similarities and differences between the tax that existed in the pre-Islamic ignorance society and the zakat tax brought by Islam.