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.
The Effect of Economic Knowledge in Islamic Civilization on Accounting Evolution
Among the most important functions of accounting as a language of business, it's dependence in its origins and evolution largely on the economy, this paper aims to deepening the study about the effect of economic knowledge on the accounting evolution in the Islamic civilization, through the analysis of the most important contributions of Muslims in accounting thought, and the most important economic thought that built the influential economic approaches and theories in the accounting evolution from 622 AD until 1418 AD. The principal results of this study are: (1) the measurement was dependent to disclosure, (2) accounting evolution in Islamic civilization was based on serving the prevailing economic, social and political activities, (3) and it is based on special needs to accounting evolution as a stand-alone science. The basic conclusion is that, if there any defect or lack of harmony in dependent or independent accounting evolution can cause such problems.
Geschichte des arabischen Schrifttums
Vorwort I. Einfurhung II. Grammatiker im Irak III. Grammatiker in Persien IV. Grammatiker in Syrien-Arabien V. Grammatiker in Agypten VI. Grammatiker in Nordafrika VII. Grammatiker in Spanien VIII. Anonyme Werke IX. Sprachphilosophie und die Beziehung der Grammatik zur Logik Nachtrage Indices