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Islamic Taxation

  • Saka Muhammed OlokoobaEmail author
Chapter

Objectives

In this chapter, our target will be to simplify the principle of Islamic taxation. In doing this, the chapter will examine some working definitions of Islamic taxation, state the principles of taxation in Islam, analyse various categories and purpose of tax in Islam. Thus, at the completion of this chapter, readers are expected to know
  1. i.

    what Islamic taxation is

     
  2. ii.

    different principles of Islamic Taxation

     
  3. iii.

    categorisation of Tax in Islam

     
  4. iv.

    what taxes are used for Islamically

     
  5. v.

    taxation of Islamic Finance in Nigeria.

     

Relevant Authorities and Reference for Further Reading

Cases

  1. Mac Cormick v. Federal Commissioner of Taxation (1984) 158 CLR 22Google Scholar
  2. Osborne v. Commonwealth (1911) 12 CLR 321Google Scholar
  3. R v Barger (1908) 6 CLR 41, 94-5Google Scholar

Books

  1. Ubayd, A.: Kitab al-Arnwal, Darul- Kutub Al-Ilmiyyah, Beirut (1986)Google Scholar
  2. Al-Asqalami, A.H.I.H., Bulugh Al-Maram. Darussalam Publishers, Riyad (2002)Google Scholar
  3. Aliyu, S.U.R., Ishaq, M.A.: Principles of Islamic fiscal policy. In: Aliyu, S.U.R., Idris, M., Ismail, A.A. (eds.) Readings in Islamic Economics. International Institute of Islamic Banking and Finance, Kano (2013)Google Scholar
  4. Muhammed, H.: Introduction of Islam. Kuwait International Islamic Book Centre (1957)Google Scholar
  5. Hassan Y.B.: Tax and its Administration under Islamic LawGoogle Scholar
  6. Ishaq M.A., Aliyu S.U.R., Jubril, B.T.: Principles of Islamic Taxation. In: Aliyu, S.R., Idris, M., Ismail, A.A. (eds.) Readings in Islamic Economics. International Institute of Islamic Banking and Finance, Kano (2013)Google Scholar
  7. Krever, R.E., Kewley, G. (eds.): Australian Taxation: Principles and Practice. Longman Cheshire (1987)Google Scholar
  8. Sabahuddin, A.: Islamic Economics. Goodword Books, India (2004)Google Scholar

Quranic References

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

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