THE DYNAMISM IN THE IMPLEMENTATION OF AL-KHARAJ DURING THE ISLAMIC RULE (634-785AD)
This article discusses the implementation of al-kharaj or land tax in the Islamic ruling era. The focus of our analysis and discussion is on the dynamism of past Islamic leaders of between 634-785AD in managing and implementing al-kharaj. Our discussion centres around the philosophy behind the terminologies and the theory that underlies the implementation of al-kharaj, the dynamics of its policy changes and the rationale behind the reduction in tax rates, the policy of affordable taxes and the changes in types of taxes (to prevent it from becoming a burden) and the collection policy. The final part of this study describes the principle that had guided the rulers between 634-785AD. This was mostly during the time of Caliph ‘Umar al-Khattab (634-644AD), Abu Ja‘far alMansur (754-775AD) and al-Mahdi (775-785AD). They placed great importance on the ‘ability’ of taxpayers to pay taxes and this is evident each time there was change in policy.
YAHYĀ IBN ĀDAM'S KITĀB AL-KHARĀDJ: RELIGIOUS GUIDELINES FOR PUBLIC FINANCE
This article emphasizes the importance of Yahyā ibn Ādam's Kitāb al-Kharādj to the investigation of public finance in the second century of Islam. His work stands out as the accessible terminus a quo documenting the foundations of the "traditionistic school" of economic thinking. Under the Abbāsid caliphs, who came to power with (cl)aims for reform, he attempted to compose policy guidelines for public finance for both believers and officials. His views on the limits of the imam 's jurisdiction, on land and taxation policy, and on bedouin-urban dichotomy are revealing. Cette contribution met l'accent sur l'importance du Kitāb al-Kharādj de Yahyā ibn Ādam pour l'etude des finances publiques au second siecle de l'Islam. Son oeuvre apparait comme le terminus a quo documentant les fondements de "l'ecole traditionnistique" de la pensee economique. Sous les califes abbāsides arrives au pouvoir avec des revendications de reformes, il tente d'esquisser les lignes directrices d'une politique des finances publiques a l'usage des croyants et des gouvernants. Ses opinions sur les limites des competences de l' imam , sur la politique fonciere et fiscale, et sur la dichotomie nomades-urbains sont revelatrices.
Geschichte der arabischen Litteratur
This work provides a bibliographical reference tool for Arab literature. It provides coverage from pre-Islamic times to the early 20th century.