BURHANUDDIN AL-MARGHINANI ON THE TYPES AND PROCEDURES OF TAXES LEVIED ON THE POPULATION RESIDING IN CONQUERED TERRITORIES

Authors

  • Toshqulov Jo‘raboy Head of Department, Institute of State and Law, Academy of Sciences of the Republic of Uzbekistan Doctor of Law, Professor Author

Keywords:

Marghinani, al-Hidaya, ushr, kharaj, jizya, Islamic law, taxation, dhimmi, bayt al-mal, conquest, dar al-Islam

Abstract

This article examines Burhanuddin al-Marghinani's perspectives on the taxation system in the Islamic state as presented in his treatise “al-Hidaya.” It focuses on the types of taxes such as ushr, kharaj, and jizya, procedures for collection, identification of taxpayers and exemptions, as well as legal interpretations concerning the use and distribution of collected taxes in accordance with Sharia principles.

Published

2025-06-23

Issue

Vol. 1 No. 3 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

BURHANUDDIN AL-MARGHINANI ON THE TYPES AND PROCEDURES OF TAXES LEVIED ON THE POPULATION RESIDING IN CONQUERED TERRITORIES. (2025). Modern American Journal of Social Sciences and Humanities, 1(3), 152-163. https://usajournals.org/index.php/3/article/view/536