Ushur and Jizyah in the Perspective of Islamic Economics: Their Role and Function in State Revenue
Keywords:
Ushur, Jizyah, Islamic Economy, State RevenueAbstract
This study examines the role of ushur and jizyah as potential sources of state revenue within an Islamic framework. Ushur is a tax levied on agricultural products and traders who cross borders, while jizyah is a financial contribution imposed on non-Muslims residing in Islamic territories, primarily to ensure their protection and security. The research employs a literature review approach, analyzing relevant religious texts and existing scholarly works to assess the significance of these two financial contributions. The findings highlight that both ushur and jizyah hold considerable potential as effective state revenue streams, particularly in Islamic governance systems. Ushur serves as a practical method for taxing economic activity in the form of trade and agriculture, while jizyah functions as a means of ensuring societal protection for non-Muslim citizens, contributing to state financial sustainability. However, the study notes that the success of these income sources depends on factors such as administrative efficiency, fair implementation, and the broader economic and social context. In conclusion, while ushur and jizyah present valuable opportunities for enhancing state revenue, their real-world impact hinges on proper execution and alignment with contemporary financial systems. These contributions, when managed effectively, could provide meaningful support for government finances in an Islamic context.References
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