تلخیص
The Islamic state has certain rules for taxes to generate income,which need to be followed within Islamic premises. In Islam, Kharāj is a type of individual Islamic tax on agricultural land and its product.At that time, kharaj was synonymous with jizyah, which later emerged as a per head tax paid by the dhimmis with complete ownership of all resources. Khums means "one-fifth or 20%".In Islamic legal terminology, it means one-fifth of certain items that a person acquires as wealth must be paid to the Islamic State. This study is focused on the financial system of an Islamic state, its taxation and revenues.
Hafiz Syed Muhammad Waqas Hashmi. (2019) اسلامی ریاست کے مالیاتی نظام کاتصورِ ملکیت،محاصل ومصارف, Al Tafseer, Vol 34, Issue 1.
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