Perbandingan antara Sistem Cukai Kharaj dengan Cukai Tanah Konvensional

Daud, Normadiah (2009) Perbandingan antara Sistem Cukai Kharaj dengan Cukai Tanah Konvensional. Jurnal Islam dan Masyarakat Kontemporari, 2. pp. 127-145. ISSN 1985-7667( printed) 2289-6325 (online)

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Abstract

This article has been written to describe the ffictiveness of Islamic land tax (kharai) to bring iustice and prosperity to human ttfe. It is acts to highlight the importance of land tax in order to increase government properties and funds. The writer tried her best designing a proposal of implementation of kharai. Although at present, kharai has not been implemented in any country for decades, its benefits have been shown during the past especially in Khalifuh (Jmar al Khattab and Umar Abd Aziz's administrations. The success of kharai needs to be revealed to let the world know that it is not impossible to implement kharai effectively. In addition,the writer highlightes the dffirences between the kharaj tax and the present practice of conventional land tax in Malaysia. Apparently,theaccomplishment of this article found that kharaj actually is an excellent land tax, compared to that of the conventional land tax in which the former gives no burden to either Muslims or non Muslims.

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
Faculty / Institute: Faculty of Contemporary Islamic Studies
Depositing User: Dr Normadiah Daud
Date Deposited: 09 Apr 2015 04:46
Last Modified: 09 Apr 2015 04:46
URI: http://erep.unisza.edu.my/id/eprint/932

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