Comparison of Types of Taxation in Islamic civilization with the Emphasis on the Financial Monographs in the First Five Centuries of Islam

Abstract

One of the characteristics of historiography in Islamic civilization is investigating the financial aspect of Islamic society along with the political, cultural and social history. Since the early Islamic centuries, many monographs were written concerning the financial issues including market, property, jizya, dinar and dirham, trade, earnings, industries, zakat, khums, weights and amounts, currencies and income. Moreover, the historical sources about conquests, general histories, geographical books, local histories as well as comprehensive hadith and jurisprudential books, contain a lot of important information about financial issues. Financial monographs can be classified into various types based on the author's position, motivations and writing factors, writing methodology and the way the authors look at the financial issues. Relying on the descriptive-analytical method and historiographical sources and indexes through the library study, the main question if research has been answered on what were the types of Muslims' taxation based on the financial monographs in first five centuries A. H. According to the findings of research, it can be concluded that three types of jurisprudential-traditional, historical-chronological and political-official, were the main types of Muslims' taxation