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هل هناك دليل شرعي يخرج الضرائب من المكوس ذات العقوبة العظيمة في الإسلام؟ هل فرض النبي أو أحدا من الخلفاء دفع مال علي المسلمين غير الزكاة؟

Is there evidence that makes taxes different than customs that are banned severely in Islam?

Is there any example for taxes in prophet era which were made a duty on Muslims except for zakat?

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On the history

To answer your last question there's no report saying that the Prophet () or the rashidun caliphs have imposed any custom on Muslims. Note that 'Omar has imposed some duty customs on non-Muslims with the approval of the sahaba.

But be aware that zakat is not the only income source of bayt al-Maal (or the treasury) بيت المال in an Islamic state which must be paid by Muslims themselves as there are the khums of al-Kharaj (one could say the income of mining but also from fishing activities etc.) and the khums of ar-Rikaz (a treasure that has been found on an estate) and the khums of al-Ghnana'im (war booty) and many more too. You may read in the book of the Maliki scholar at-Tawudi ibn Sudah التاودي ابن سودة "Kashf al-Hal" كشف الحال عن الوجوه التي ينتظم منها بيت المال or take a look at this fatwa -in Arabic- on islamqa #138115. The first taxation on goods in Islam has been imposed around 310 aH.

Evidences and the position of Islam on custom duties (mukoos plural of maks)

  • And do not consume one another's wealth unjustly or send it [in bribery] to the rulers in order that [they might aid] you [to] consume a portion of the wealth of the people in sin, while you know [it is unlawful]. (2:188)

  • One who wrongfully takes an extra tax (sahib maks) will not enter Paradise.
    (See for example in Sunan abi Dawod, this hadith is considerd as sahih by al-Hakim)

  • ... By Him in Whose Hand is my life, she has made such a repentance that even if a wrongful tax-collector were to repent, he would have been forgiven. ...
    (From a long hadith about a Lady who was punished for adultery by stoning. See for example in Sahih Muslim and Sunan abi Dawod)

    This hadith is often used as an evidence that taking customs are worse than zina!

  • Al-Dhahabi said in his book al-Kabaa’ir:
    The one who collects the maks is included in the general meaning of the verse in which Allaah says (interpretation of the meaning):
    “The way (of blame) is only against those who oppress men and rebel in the earth without justification; for such there will be a painful torment” (al-Shoora 42:42)
    The one who collects the maks is one of the greatest helpers of the oppressors, in fact he is himself an oppressor, because he takes something to which he is not entitled. This is supported by the hadeeths of Buraydah and ‘Uqbah which are quoted above. Moreover the one who collects the maks has much in common with the bandit, who is a thief. The one who collects the maks, the one who writes it down, the one who witnesses it and the one who takes it such as a soldier or a flag bearer all share the burden of sin and are all consuming haraam wealth. End quote. (Source: islamqa #42563)

    So one could say that imposing custom duties is considered as an injustice and theft.

Are taxes allowed or are they set equal to mukoos?

As for your first question the matter seems a bit unclear and we may find basically two different opinions: I clearly found fatwas allowing taxation for an Islamic state, while scholars such as al-'Izz ibn 'Abdassalam and al-Qurafi have clearly condemned imposing taxes on Muslims and set it equal to custom duties (mukoos) as it is taking money without the consent of the owner.
But when analysing these statements and reading them in the correct context a few things become clear:
The Islamic state is allowed to impose taxes in case that the treasury can't afford the necessities of the people such as hospitals, schools etc. in this case the state is allowed to ask for help or to impose taxes. According to scholars such as al-'Izz ibn 'Abdassalam, al-Ghazaly, imam al-Haramayn al-Juwayni and a-Shatibi in case that the treasury is empty or can't afford arming the Muslim army against an enemy the state can ask the rich people for money or even impose a tax, but they should check whether the soldiers and their leaders have some gold, silver or jewellery etc. too and they should only take as much as necessary. This is a fatwa or statement which allows taxation by incident only and not generally.
Ibn Taymiyyah as far as I could find held the opinion that taxation on Muslims is maks and haram (I wonder if he had the situation of an attacking enemy and an empty treasury in mind when giving this fatwa!). This is the view held by the Saudi Fatwa council too (See for example islamqa #42563.
So both opinions are basically held by scholars until today.

Basically all those who allowed taxation on Muslims by an Islamic state allowed it on the basis that the treasury can't afford the necessities of the population of the state such as education, security, health etc. and the imposed taxes shouldn't fill the treasury rather than fulfilling the needs of the population exactly without benefits.
One could also conclude that taxation is considered as injustice and theft if it has no justification in a necessity for the population and it is therefore to be taken as equal to custom duties (mokoos) unless there's a real necessity to impose them.

Some references -in Arabic-:

  • Islamweb #592: The state is allowed to impose taxes.
  • Islamweb #5811: Whether it is allowed to work as a tax collector.
  • Islamway #10933: A Fatwa considering taxation as a necessity.
  • Islamqa #25758: On the ruling of taxes on paid goods.
  • Many thanks brother for the detailed answer. The reason I asked this question is for those who defined taxation as halal, they didn't provide evidence from Quran or Ahadith. They only used the logical reasoning which can be rejected. Am I allowed to steal money to build mosque in a place that doesn't have one and need it? It is the same concept. BTW, khums is considered one type of zakat. – Omar Jun 20 '18 at 9:18

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