Theoretical Basis for Imposing Tax and Imposing Zaka
Keywords:
Theoretical basis of tax and zakat, legal adaptation of tax and zakat, financial contract theory, state sovereignty and social solidarity theory,, solidarity theory, fraternity theory, general theory of assignment, succession theoryAbstract
Scholars of manmade financial legislation have differed in the legal nature or the legal basis for imposing taxes according to their difference in understanding the reality of the state and its authority in imposing taxes. Those scholars have been divided into two categories, namely those who adopt the contracting theory or the benefit theory and those who adopt the social solidarity theory.
As for the zakat, we find that its basis in the Islamic divine legislation is derived from the Qur’an and Sunnah, and the state’s authority to collect zakat and pay it to its recipients is based on being the actual one who is responsible for implementing the provisions of Sharia. The basis of the zakat hypothesis (and other financial duties) is crystallized in four theories that differ from the manmade tax theories. These theories are: the general theory of assignment, the theory of succession, the theory of solidarity between the individual and society, and the theory of fraternity.
