ٹیکس کے احکام و قوانین کا جائزہ : اسلامی اور وضعی قوانین کی روشنی میں

AN OVERVIEW OF TAXATION LAWS AND REGULATIONS: IN LIGHT OF ISLAMIC AND POSITIVIST LAWS

Abstract

Taxation laws and regulations play a pivotal role in shaping economic and social structures within societies. This abstract explores the comparison between Islamic and positivist (declaratory) legal frameworks in the context of taxation. Islamic taxation is deeply rooted in ethical and moral principles, with a focus on justice, equity, and the welfare of society. Key concepts such as Zakat (obligatory almsgiving) and Khums (a form of tax on savings) emphasize the redistribution of wealth, aiming to alleviate poverty and promote social justice. These taxes are considered acts of worship, with a spiritual dimension that encourages social responsibility and ethical conduct.

On the other hand, positivist laws, which are the foundation of modern state systems, rely on statutory regulations and legal frameworks developed by human authorities. These laws focus primarily on the pragmatic and administrative aspects of taxation, aiming to ensure the efficient functioning of the state, economic stability, and the provision of public services. Unlike Islamic laws, positivist taxation systems do not inherently include religious or spiritual motivations but are guided by secular principles of fairness, efficiency, and economic development.

This comparison highlights the contrasting objectives and methodologies of Islamic and positivist taxation systems. While Islamic taxation emphasizes spiritual obligations and social equity, positivist systems prioritize state sovereignty and practical governance. Understanding these frameworks helps clarify how each system addresses taxation’s role in promoting economic welfare, social justice, and societal well-being, providing insights into how different legal traditions shape fiscal policies.