دراسه مقارنه لنظام الضرائب فی عهد الإمام علی (ع) مع مبادئ العداله الاقتصادیه الحدیثه (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
إن العداله الاقتصادیه باعتبارها أحد رکائز الحکم الإسلامی کانت لها أهمیهٌ خاصهٌ فی السیاسه الاقتصادیه للإمام علی (ع). وعلی هذا الأساس فإن هدف هذه المقاله هو إجراء دراسه مقارنه لنظام الضرائب فی عهد الإمام علی (ع) ومبادئ العداله الاقتصادیه الحدیثه، ومحاوله مقارنه خصائص وأهداف نظام الضرائب فی تلک الحقبه مع المبادئ الاقتصادیه الحدیثه. تمّ إجراء هذا البحث باستخدام المنهج الوصفی التحلیلی، ولتحقیق هذه الغایه، یتمّ أولاً تقدیم مبادئ العداله الاقتصادیه الحدیثه، ثم یتم تحلیل بنیه وخصائص نظام الضرائب عند الإمام علی (ع)، مثل أنواع الضرائب (الخراج، والجزیه، والزکاه) وأهدافها (التوزیع العادل لبیت المال، وتقلیل الفوارق الطبقیه). وبعد ذلک سیتم مناقشه مقارنه بین نظام الضرائب عند الإمام علی (ع) ومبادئ العداله الاقتصادیه الحدیثه. تتضمن هذه المقارنه دراسه وجهات التشابه والاختلاف فی المبادئ الاقتصادیه، وأنواع الضرائب، وکیفیه جمع الموارد وتوزیعها، فضلاً عن الاهتمام بالفئات الأضعف فی المجتمع. وتظهر النتائج أنه على الرغم من وجود اختلافات فی البنیه وتعقیدات التنفیذ، فإن مبادئ العداله ودعم الضعفاء والتوزیع العادل للموارد مشترکه بین النظامین. وأخیراً، یناقش هذا المقال الاستنتاجات والمقترحات لتحسین النظام الضریبی الحدیث استناداً إلى تعالیم الإمام علی (ع). وتتضمن المقترحات استخدام مبادئ العداله والإشراف الدقیق على مسؤولی الضرائب، وهو ما یمکن أن یساعد فی تحقیق العداله الاقتصادیه وتقلیص الفجوات الطبقیه والحد من التفاوت فی المجتمعات الحدیثه. ویؤکد هذا البحث على أهمیه الاهتمام بالتجارب التاریخیه للنظام الضریبی الإسلامی من أجل الارتقاء بالأنظمه الاقتصادیه المعاصره.Comparative Study of the Taxation System during the Caliphate of Imam Ali (A.S.) and Modern Economic Justice Principles
Economic justice, as one of the core pillars of Islamic governance, played a significant role in the economic policies of Imam Ali (A.S.). Accordingly, the aim of this paper is to conduct a comparative study between the taxation system during the Caliphate of Imam Ali (A.S.) and modern economic justice principles, with an emphasis on analyzing the features and objectives of the taxation system in that era in relation to modern economic principles. This research is descriptive-analytical in nature, utilizing library sources and content analysis of Nahj al-Balagha and other historical sources. Initially, the modern principles of economic justice are introduced, followed by an analysis of the structure and characteristics of Imam Ali's (A.S.) taxation system, including types of taxes (kharaaj, jizyah, zakat) and their goals (equitable distribution of public wealth, reduction of class disparities). Subsequently, a comparative analysis of Imam Ali’s (A.S.) taxation system with modern economic justice principles is conducted. This comparison includes an examination of similarities and differences in economic principles, tax types, methods of collection and distribution of resources, as well as attention to the welfare of disadvantaged social groups. The findings show that although there are differences in the structure and execution complexities, both systems share common principles of justice, support for the vulnerable classes, and equitable distribution of resources. Finally, the paper offers conclusions and suggestions for improving the modern taxation system based on the teachings of Imam Ali (A.S.). These recommendations include the implementation of justice-centered principles and strict oversight of tax officials, which can contribute to achieving economic justice and reducing inequality in modern societies. This research emphasizes the importance of learning from the historical experiences of the Islamic taxation system to improve contemporary economic systems. Keywords: Taxation System, Imam Ali (A.S.), Economic Justice, Comparative Study, Social Justice. Introduction: Islam has a successful economic experience, proven by evidence and facts in terms of planning, programming, and implementation. Despite the vastness of the Islamic state during the reign of Imam Ali (peace be upon him), poverty was almost completely eliminated among the members of the Islamic nation. This demonstrates the sound vision, successful economic planning, and distinguished implementation measures that reduced poverty to its lowest levels. Despite the short period of time spent by the Commander of the Faithful (peace be upon him) as the social and political leader of the nation, Imam Ali (peace be upon him) proposed a comprehensive system to address the economic problem and the phenomenon of deviation from the path of Islamic justice in distribution. He defined clear programs to overcome accumulated errors through a system of equal giving. Imam Ali did not only seek preaching in addressing the economic problem and establishing justice in society, but also took the side of leveraging the wealth of faith in God Almighty, in addition to employing legal controls to achieve balance and comfortable living, and to end the role of injustice in society. To this end, he recovered the wealth that had flowed unlawfully into the pockets of a small group of people, and he took the path of monitoring the methods of collecting funds and their distribution among the nation's sectors. He also emphasized the monitoring of governors in the provinces and the introduction of a system of surveillance and inspection to monitor their actions and practices. From his perspective (peace be upon him), life is a dynamic chain, centered on spiritual and material work. The spiritual, represented by worship, righteous deeds, and striving to do good and prevent evil from devouring it, achieves cognitive and moral balance and paves the way for the social peace that peoples who claim
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