2023, Vol. 10, No. s2. - go to content...

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DOI: 10.15862/15FAOR223 (https://doi.org/10.15862/15FAOR223)

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Plaksin D.A., Tsygankov A.Yu. Secular tax and Islamic tax: comparative legal analysis. Russian journal of resources, conservation and recycling. 2023; 10(s2). Available at: https://resources.today/PDF/15FAOR223.pdf (in Russian). DOI: 10.15862/15FAOR223

Secular tax and Islamic tax: comparative legal analysis

Plaksin Dmitry Andreevich
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: 1347m@bk.ru

Tsygankov Alexander Yurievich
Financial University under the Government of the Russian Federation, Moscow, Russia
E-mail: tsygan.alexandr2017@yandex.ru

Abstract. This research paper is dedicated to a thorough comparative analysis of secular and Islamic taxation systems. The introduction provides detailed definitions of key concepts — tax, secular tax, and Islamic tax. It gives a classical definition of tax as a mandatory gratuitous payment for the benefit of the state. It describes the distinctive features of secular and Islamic taxes. This forms the necessary theoretical basis for the subsequent multi-faceted comparison of the two systems. Further, the main part conducts a detailed analysis of similarities and differences between secular and Islamic taxes based on multiple criteria grouped in a table by the renowned Professor Shovkhalov. It examines such key parameters as the original source of tax establishment, permissible limits of tax transformation over time, territorial scope of the tax, intended use of accumulated funds, state institutions and other organizations that directly collect taxes, a definitive list of taxpayer categories, admissibility of various tax base optimization schemes, existence of strict penalties for tax evasion. Each individual aspect is thoroughly compared, highlighting common characteristics and fundamental key differences, supported by illustrative examples from real taxation practices in different countries. In conclusion, the results are summarized in a condensed comparative table. An unambiguous conclusion is formulated about the fundamental difference between pragmatic secular taxes aimed at solving fiscal tasks of the state, and Islamic taxes, deeply rooted in the religious dogmas of Islam. Particular emphasis is placed on the crucial importance of accounting for the identified differences in taxation systems when analyzing national tax systems of various states, as well as when planning and conducting international financial transactions.

Keywords: tax; secular tax; islamic tax; islam; sharia; zakat; haraj; jizya; religious duty; muslims; optimization; penalties; religious principles; ethics

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