Comparative Study of the Taxation System during the Caliphate of Imam Ali (A.S.) and Modern Economic Justice Principles

 Economic justice, as one of the core pillars of Islamic governance, played a significant role in the economic policies of Imam Ali (A.S.). Accordingly, the aim of this paper is to conduct a comparative study between the taxation system during the Caliphate of Imam Ali (A.S.) and modern economic justice principles, with an emphasis on analyzing the features and objectives of the taxation system in that era in relation to modern economic principles. This research is descriptive-analytical in nature, utilizing library sources and content analysis of Nahj al-Balagha and other historical sources. Initially, the modern principles of economic justice are introduced, followed by an analysis of the structure and characteristics of Imam Ali's (A.S.) taxation system, including types of taxes (kharaaj, jizyah, zakat) and their goals (equitable distribution of public wealth, reduction of class disparities). Subsequently, a comparative analysis of Imam Ali’s (A.S.) taxation system with modern economic justice principles is conducted. This comparison includes an examination of similarities and differences in economic principles, tax types, methods of collection and distribution of resources, as well as attention to the welfare of disadvantaged social groups. The findings show that although there are differences in the structure and execution complexities, both systems share common principles of justice, support for the vulnerable classes, and equitable distribution of resources. Finally, the paper offers conclusions and suggestions for improving the modern taxation system based on the teachings of Imam Ali (A.S.). These recommendations include the implementation of justice-centered principles and strict oversight of tax officials, which can contribute to achieving economic justice and reducing inequality in modern societies. This research emphasizes the importance of learning from the historical experiences of the Islamic taxation system to improve contemporary economic systems.
Keywords: Taxation System, Imam Ali (A.S.), Economic Justice, Comparative Study, Social Justice.
Introduction:
Islam has a successful economic experience, proven by evidence and facts in terms of planning, programming, and implementation. Despite the vastness of the Islamic state during the reign of Imam Ali (peace be upon him), poverty was almost completely eliminated among the members of the Islamic nation. This demonstrates the sound vision, successful economic planning, and distinguished implementation measures that reduced poverty to its lowest levels. Despite the short period of time spent by the Commander of the Faithful (peace be upon him) as the social and political leader of the nation, Imam Ali (peace be upon him) proposed a comprehensive system to address the economic problem and the phenomenon of deviation from the path of Islamic justice in distribution. He defined clear programs to overcome accumulated errors through a system of equal giving. Imam Ali did not only seek preaching in addressing the economic problem and establishing justice in society, but also took the side of leveraging the wealth of faith in God Almighty, in addition to employing legal controls to achieve balance and comfortable living, and to end the role of injustice in society. To this end, he recovered the wealth that had flowed unlawfully into the pockets of a small group of people, and he took the path of monitoring the methods of collecting funds and their distribution among the nation's sectors. He also emphasized the monitoring of governors in the provinces and the introduction of a system of surveillance and inspection to monitor their actions and practices. From his perspective (peace be upon him), life is a dynamic chain, centered on spiritual and material work. The spiritual, represented by worship, righteous deeds, and striving to do good and prevent evil from devouring it, achieves cognitive and moral balance and paves the way for the social peace that peoples who claim to be civilized today have long dreamed of. As for material work, production, and vigorous movement to establish our existence on earth, it paves the way for us to control reality.
Materials & Methods:
Controlling reality prevents us from needing others to meet our needs or provide for our well-being, and thus eliminates our need for others.Given the importance of this issue, this article aims to focus on Imam Ali's (peace be upon him) tax system, analyze its most important features, and compare it to the principles of economic justice in contemporary models.
In this regard, questions such as:
1.What was the structure and characteristics of the tax system during the reign of Imam Ali (peace be upon him)?
2.What were the elements and objectives it sought to achieve economic justice?
3.To what extent does this system align with the principles of modern economic justice?
These questions will be examined, providing the basis for a deeper understanding of the social and philosophical function of taxes in the Alawite dynasty.Throughout history, taxes have been one of the most important economic tools used by governments to finance public spending, establish social order, and achieve economic justice. In today's world, the discussion of tax justice and how it is imposed, collected, and distributed is a fundamental issue in the field of public economics and social justice. However, what makes this issue of particular importance to Islamic societies is its deep connection to the religious, ethical, and governmental foundations of Islam. Furthermore, studying the tax system during the era of Imam Ali (AS), as a prominent model of Islamic governance based on justice, can open the way for comparative analyses between religious and modern models of economic justice. The Imam's policy regarding kharaj and the collection of Islamic funds was not uniform; he also protected the rights of the taxpayers. Within the framework of the Alawite rule, the tax apparatus and those working in collecting taxes were obligated, in addition to adhering to caution and observing the required accuracy, to seek the side of fairness and to care for Islamic ethics in dealing with people.
Discussion & Result:
The results of a comparison between Imam Ali's (PBUH) tax system and modern economic justice principles indicate that these two systems are very similar in terms of the basic principles of economic justice. Imam Ali's (PBUH) tax system was designed to ensure the provision of financial resources to the government without placing significant pressure on the people, while simultaneously supporting the most vulnerable segments of society. This approach is consistent with modern economic justice principles, which emphasize the need to impose taxes fairly and proportionately to individuals' economic capabilities. During the era of Imam Ali (PBUH), equality, the equitable distribution of financial resources, and transparency in tax processes were among the primary objectives of the tax system. In this regard, institutions were established to monitor and control financial resources, similar to modern principles that emphasize monitoring and preventing corruption.
Conclusion:
However, there are also differences between the two systems. During the era of Imam Ali (PBUH), taxes were mostly determined based on Islamic religious and jurisprudential principles, such as jizya, kharaj, and zakat. In modern systems, taxes are mostly regulated based on economic and technical models, such as income tax and value-added tax. These differences are largely due to structural and cultural differences between early Islamic societies and modern societies.
Based on these similarities and differences, proposals for improving the tax system and achieving economic justice in modern societies can be presented as follows. First, just as Imam Ali (peace be upon him) emphasized the financial capacity of individuals in determining tax rates, it is suggested that modern tax systems should pay greater attention to the economic situation of individuals and different segments of society. Taxes should be designed in a way that does not impose additional economic pressure on the poor and should be adjusted based on the financial capabilities of individuals. In this regard, progressive taxes may be one solution to ensure that high-income individuals bear a greater share of the tax burden.
Second, one of the most prominent features of Imam Ali's (peace be upon him) tax system was transparency and strict oversight of tax processes, which prevented corruption and misuse of public resources. It is suggested that modern tax systems should pay greater attention to oversight and transparency, and use technological tools to create transparency and prevent corruption. This can help build public confidence in the tax system and reduce corruption. Third: Imam Ali (peace be upon him) emphasized supporting the weakest segments of society. Taxes were designed in such a way that, in addition to providing resources to the government, they also support the poor and vulnerable. In our modern world, consideration should be given to using taxes to provide social welfare and support vulnerable segments such as the poor, the elderly, and the disabled. Governments can use the taxes collected to provide public services such as health, education, and housing for low-income groups.