University of Tehran Public Law Studies Quarterly 2423-8120 53 1 2023 03 21 Taxation in Light of the Comparative Jurisprudence of ‎Islamic Denominations Taxation in Light of the Comparative Jurisprudence of ‎Islamic Denominations 307 327 83708 10.22059/jplsq.2020.284885.2072 FA Vali Rostami Professor, Department of General Law, Faculty of Law and Political Sciences, University of Tehran, Tehran, Iran Ayoub Shafeipoor Master’s of Jurisprudence and Islamic Law, Faculty of Jurisprudence and Law, University of Islamic Sects, Tehran, Iran Mehran Abshrini Master’s of Administrative Law, Faculty of Law, University of Judicial Sciences and Administrative Services, Tehran, Iran Journal Article 2019 07 08 In Islam’s financial system, the most important financial resources of the government are zakat, khums, jizya, kharaj, and anfal. In the modern era, apart from fixed financial taxes, governments are obliged to levy non-fixed and variable taxes. The question is, whether or not it is permissible for an Islamic government to levy such taxes? The present study will attempt to answer the above-mentioned question by describing and analyzing the teachings of various schools of Islamic jurisprudence on this topic. The results of the study show that the government is permitted to levy new and variable taxes on the people as a so-called secondary rule. This is verified by significant reasons including Quranic verses, Prophet Muhammad’s sayings, and actions of the infallible Imams. Most scholars of the Islamic jurisprudential schools have issued <em>fatwas</em> confirming this form of taxation. In Islam’s financial system, the most important financial resources of the government are zakat, khums, jizya, kharaj, and anfal. In the modern era, apart from fixed financial taxes, governments are obliged to levy non-fixed and variable taxes. The question is, whether or not it is permissible for an Islamic government to levy such taxes? The present study will attempt to answer the above-mentioned question by describing and analyzing the teachings of various schools of Islamic jurisprudence on this topic. The results of the study show that the government is permitted to levy new and variable taxes on the people as a so-called secondary rule. This is verified by significant reasons including Quranic verses, Prophet Muhammad’s sayings, and actions of the infallible Imams. Most scholars of the Islamic jurisprudential schools have issued <em>fatwas</em> confirming this form of taxation. https://jplsq.ut.ac.ir/article_83708_2bb7f30b3245e0c1e92ac678ed71c8fb.pdf