Document Type : Article


1 Professor, Department of General Law, Faculty of Law and Political Sciences, University of Tehran, Tehran, Iran

2 Master’s of Jurisprudence and Islamic Law, Faculty of Jurisprudence and Law, University of Islamic Sects, Tehran, Iran

3 Master’s of Administrative Law, Faculty of Law, University of Judicial Sciences and Administrative Services, Tehran, Iran


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 fatwas confirming this form of taxation.


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