Kayayyakin da ake biyan haraji a kansu, ko na samun kuɗin shiga ne ko na dukiya, ba lallai ba ne su zama iri ɗaya da kayayyakin da ake biyan zakka a kansu. Masana harkokin haraji suna ƙidaya nau'o'in haraji guda huɗu daga fuskar abubuwan da ake biyan haraji a kansu: haraji a kan jari, haraji a kan kuɗin shiga, haraji a kan mutum, da haraji a kan amfani.

Taxable materials, whether income or assets, are not necessarily the same as zakatable materials. Taxation specialists count four kinds of taxes from the point of view of taxable items: taxes on capital, on income, on persons, and on consumption.

Zakah ba ya rufe kashe-kashe, ana karbarta ne daga hannun masu arziki a kan abin da ya rage bayan kashe-kashe. Wani lokaci ana karbar zakah a kan kadara, kamar zinari, azurfa da dabbobi, wani lokaci kuma a kan kudin shiga, kamar amfanin gona, kuma a kan mutane a sigar zakkar fitar da azumi. Wannan babi ya kwatanta zakkoki a kan jari, kudin shiga, da mutane da takwarorinsu na haraji.

Zakah does not cover consumption, it is taken from the rich on what is left after consumption. Zakah is sometimes levied on assets, such as gold, silver and livestock, sometimes on income, such as agricultural produce, and on persons in the form of fast-breaking zakah. This chapter compares zakahs on capital, income, and persons with their tax counterparts.

An Zakah akan dukiya tuni ya kafu tun kafin masu akidar gurguzu na Turai su yi kira da a sanya haraji akan dukiya.1 Masu goyon bayan harajin dukiya yawanci suna gabatar da waɗannan fa'idodi:

Zakah on capital was enacted long before European socialists called for levying taxes on capital.1 Proponents of taxes on capital usually present the following advantages:

1. Jari-hujja yana samar wa masu shi fa'idodi da dama na zamantakewa da tattalin arziki, ciki har da tsaro da damammaki na samun karin dukiya.

1. Capital provides its owners with several social and economic benefits including security and opportunities to earn more wealth.

Haraji a kan jari-hujja (babban jari) suna shafar dukkan dukiyar mutum mai zaman kanta, har ma da dukiyar da ba ta samar da wani kuɗin shiga ba, sabanin harajin kuɗin shiga, wanda ake sanyawa ne kawai ga masu samun kuɗi.

2. Taxes on capital reach all private wealth including wealth that does not yield any income, as compared to income tax, which is imposed only on earners.

3. Ta hanyar karɓar dukiyar da ba a amfani da ita, harajin jari yana ƙarfafa zuba jari.

3. By taking idle wealth, capital taxes encourage investment.

4. Harajin jari-hujja yana ƙarfafa masu jari-hujja su ƙara yawan samar da kayansu don rama asarar da ke tasowa daga biyan haraji.

4. Capital tax encourages capitalists to increase their production to make up for the loss resulting from tax payment.

5. Ta hanyar sanya harajin kai (jizya) baya ga harajin samun kuɗi, ba a buƙatar ƙara yawan harajin samun kuɗi domin samar wa gwamnati ƙarin kuɗaɗe.

5. By imposing capital tax in addition to income tax, the need for raising income tax rates to provide additional resources to the state is eliminated.

6. Harajin babban birni (capital tax) ba ya nauyaya wa talakawa da marasa abin hannu, saboda haka ana ɗaukarsa a matsayin sauyin gurguzu (socialist reform).2

6. Capital tax dose not burden the poor and the have-nots, and is therefore considered a socialist reform.2

Masu adawa da harajin babban jari suna kawo waɗannan rashin amfani:

Opponents of capital tax bring forth the following disadvantages:

Saboda dalilai irin waɗanda aka ambata a sama, wasu ƙwararru a fannin haraji suna ba da shawarar cewa gwamnati ta bi ƙa'idodi masu zuwa lokacin da take sanya haraji kan jari:

For reasons like the ones mentioned above, some tax specialists suggest that the government observe the following rules when imposing taxes on capital:

Yana da kyau adadin harajin da ake karɓa ya zama ba mai yawa ba. Kada ya cinye babban ɓangare na jari. Adadin ya zama matsakaici, ta yadda za a iya biyan harajin jari daga ribar jarin ba tare da taɓa ainihin jarin kansa ba.

1. It is advisable that the amount of tax collected not be great. It must not take a big chunk of capital. The rate must be moderate, so that capital tax can be paid out of capital's income without touching the principal itself.

2. Haraji na babban birnin ba zai zama shi kaɗai ne haraji a tsarin ba, a maimakon haka ya zama ƙarin haraji ga sauran haraji, musamman harajin samun kuɗin shiga.4

2. Capital tax must not be the only taxes in the system, but must rather be supplementary to other taxes, especially income tax.4

3. Dole ne wani ƙaramin adadin jari ya zama an keɓe shi daga haraji.

3. A certain minimum amount of capital must be exempt from taxes.

4. Dole ne a cire ko a cire bashin basussuka daga kan dukiya kafin a lissafa yawan zakar da za a biya (abin da za a biya haraji a kansa).5

4. Liabilities on wealth must be excluded or deducted from the taxable amount.5

Idan aka duba zakat a matsayin haraji, za mu ga cewa tana cika dukkan sharuddan da ake bukata na haraji mai kyau a kan jari, ta hanyar kiyaye ka'idojin da ake bukata wadanda ke kawar da illolin harajin jari, yayin da take kiyaye fa'idojinsa.

Looking at zakah as a tax, we find that it fulfills all the requirements for a healthy tax on capital, by observing the necessary rules that eliminate the disadvantages of taxes on capital, while preserving the advantages.

1. Musulunci ba ya sanya zakka a kan kowane irin dukiya. An karɓar zakka ne kawai daga dukiya mai ƙaruwa. Dukiya mai ƙaruwa ita ce dukiyar da yawanci take da riba (ko mai ita ya bar ta a kwance ko ya sa ta cikin kasuwanci). Wannan yana domin a karɓi zakka daga ribar dukiya, ba daga asalin jari ba. Kalmar "zakka" kanta tana nufin, a cikin ma'anoni da dama, "ƙaruwa" a harshen Larabci. Wasu malaman fiqihu suna bayyana dalilin amfani da kalmar "zakka" ga wannan nau'in haraji a cikin Alqur'ani da cewa ana karɓar zakka ne kawai daga dukiyar da take ƙaruwa.6

1. Islam does not impose zakah on every kind of capital. It is only levied on growing capital. Growing capital is that wealth which usually has yield, (regardless of whether the owner renders the capital idle or profitable). This is in order to collect zakah from the proceeds of capital and not from the principal. The word "zakah" itself means inter alia -- "growth" in Arabic. Some jurists explain the use of the word "zakah" for this kind of levy in the Qur'an on the basis that zakah is levied only on growing assets.6

Saboda haka, kayan ado da ba a amfani da su a matsayin dukiya mai girma ba su da haraji, yayin da kayan ado da aka tara ana biyan zakka a kansu, domin tara su na nufin mayar da abin da zai iya girma ya zama mara aiki. Malamai sun yarda cewa gidaje da masu su ke zaune a cikinsu ba sa wajabta zakka.

Accordingly, jewelry that is not used as growing asset is not taxable, whereas hoarded jewelry is zakatable, since hoarding implies making idle what is otherwise growing. Jurists agree that houses used as residences of the owners are not zakatable.

Haka kuma tufafi, kayan daki, dabbobin hawa, makamai na kaina, kayan aikin sana'a, da littattafan karatu da bincike ba sa cikin wadanda ake biyan zakka a kansu, saboda dukkan wadannan ba sa girma, kuma an tanadar da su ne don amfanin mai su kansa, don biyan bukatunsa na asali.7 Sai dai ya kamata mu lura cewa a tsarin harajin da mutane suka kirkira, gidajen zama kan zama abin biyan haraji, haka ma dukiyar da ake iya motsawa tana zama abar biyan haraji a kasashe da dama.

Haraji na samun kudin shiga shi ne mafi muhimmanci a zamanin yau. Shekaru da suka wuce, kudin shiga daga dukiyar kasa shi ne ya fi yawa, amma a yau muna da kudin shiga daga aiki, daga jari, ko daga duka biyun. Tare da ci gaban masana'antu da karuwar cinikayya ta cikin gida da ta kasashen waje, kudin shiga daga aiki da daga jari ya karu sosai. Kudin shiga ya hada da riba daga harkokin kasuwanci da masana'antu, da ribar hannayen jari da takardun bashi, da ribar kwararru, da albashi da alawus na ma'aikatan gwamnati da na kamfanoni masu zaman kansu da na jama'a.

Income is the most important source of taxes in modern times. Years ago, income from real estate used to be predominant, but nowadays we have income from labor, capital, or both. With the advancement of industrialization and the increase in domestic and international trade, income from labor and capital increased manifold. Income includes profit from commercial and industrial activities, returns of stocks and bonds, profits of professionals, and wages and salaries of employees of the government as well as of private and public establishments.

Bukatun kuɗi na al'ummomin zamani sun fi cika ta hanyar haraji kai tsaye akan kuɗin shiga fiye da harajin kai tsaye da aka saba a baya. Haka kuma, masana harajin haraji sun fi amincewa da harajin kuɗin shiga, domin shi ne ya fi kusanci da cika adalci a tsarin tattalin arziƙin zamani ta hanyar rarraba nauyin haraji a tsakanin dukkan masu samun kuɗin shiga.13

Financial needs of modern states are better satisfied by direct taxes on income than by indirect taxes that prevailed in the past. Moreover income taxes are more acceptable by taxation scholars, because they are closest to fulfilling justice in contemporary economic systems by spreading the tax burden among all income earners.13

Samun kuɗi shi ne gudanar da sabuwar dukiya daga wata tushe da take dawwamammiya kuma tabbatacciya. Wannan tushe na iya zama na zahiri ko kuma ba na zahiri ba. Tushen zahiri sun haɗa da dukiyar ƙasa, injuna da kayan aiki, da kuɗi, yayin da tushen da ba na zahiri ba shi ne aiki, ko na hannu ne ko na kai. A mafi yawan lokuta, samun kuɗi yana fitowa ne daga haɗuwar tushe fiye da ɗaya.14

Income is the flow of new wealth from a constant and permanent source. This source may or may not be physical. Physical sources include real estate, machinery and equipment, and money, while the non-physical source is labor, whether manual or non-manual. In most cases, income results from the combination of more than one source.14

Wannan ma'anar tana nuna cewa hanyoyin samun kuɗin shiga gabaɗaya suna da dorewa kuma suna ci gaba. (Dorewa ba yana nufin dawwama ta gaske ba, sai dai tsawon rayuwa na dangi.)

This definition also implies that the sources of income are generally permanent and continuous. (Permanency does not mean absolute permanency but relative longevity)

Tare da amfani da ka'idar keɓewar rage darajar kuɗin jari, kuɗin jari yana zama mafi ɗorewa fiye da aiki.15 Bambance-bambance a tsawon rayuwar tushen samun kuɗi yawanci su ne tushen bambance-bambance a haraji; watau, ana rarraba nauyin haraji ta yadda adadin haraji ya fi girma a kan kuɗin shiga da ke fitowa daga albarkatun kuɗi, kuma ya fi ƙanƙanta a kan kuɗin shiga da ke fitowa daga aiki kawai.

With application of the principle of allowances for capital amortization, capital becomes more permanent than labor.15 Differences in the lifespan of the source of income are usually bases for differences in its taxability; i.e. the tax burden is distributed in such a way that the tax rate is higher on income that flows out of financial resources and lower on income that flows out of labour alone.

Misali mafi bayyana na zakkar kudin shiga shi ne zakkar amfanin gona. Adadinta ya bambanta daga kashi biyar zuwa goma bisa dari — adadi mafi girma yana aiki ne idan kudin noma ba su da yawa (watau filin yana samun ruwa daga ruwan sama), adadi mafi ƙanƙanta kuma yana aiki ne idan dole ne a kawo ruwa zuwa filin. Rikaz (zakkar dukiyar da aka binne da ma'adinai da ake fitarwa daga cikin ƙasa) adadinta kashi ashirin bisa dari ne, yayin da kuɗin shiga daga aiki da sana'o'i adadinsa kashi biyu ne.5

The most obvious example of zakah on income is the agricultural zakah. Its rate differs from five to ten percent-- the higher rate applies when farming costs are minimum (i.e. the land is watered by rain), and the lower rate applies when water must be brought to the land. Rikaz, (zakah on buried treasures and minerals extracted from the earth) has a rate of 20 percent, while income from labor and professions has a rate of 2.5

kashi. Ƙimar haraji a kan kuɗin shiga daga kasuwanci ma kashi 2.5 ne, domin zakka a kan kuɗin shiga daga kasuwanci an haɗa ta da zakkar kayan kasuwanci, don haka ana lissafa zakka sau ɗaya a kan kadarorin kasuwanci da kuma kuɗin shiga da aka tara daga kasuwanci.

percent. The rate on trade income is also 2.5 percent, since zakah on commercial income is integrated with zakah on commercial inventory, zakah is calculated at once on both trade assets and accrued income from trade.

Saboda haka, Musulunci yana sanya yawan zakka daban-daban akan kuɗin shiga, adadin da ke canzawa gwargwadon ƙoƙarin da aka yi. Idan kuɗin da ake kashewa wajen samar da kuɗin shiga mai biyan zakka ya yi yawa, ana amfani da ƙaramin adadin zakka, kuma akasin haka.

Thus, Islam applies different rates of zakah on income, rates that vary in accordance with efforts expended. At high costs of producing the zakatable income, a low rate of zakah applies, and vice verse.

Sauran nau'o'in zakar kuɗin shiga sun haɗa da zakar 'ya'yan dabbobi, zakar zuma da sauran kayayyakin dabbobi, da zakar ribar gidaje da sauran jari na dindindin, kamar yadda aka yi cikakken bayani a kansu a kashi na uku na wannan littafi.

Other forms of zakah on income include zakah on the offspring of livestock, zakah on honey and other animal products, zakah on earnings of real estate and other fixed capital, as discussed in detail in part three of this book.

Haraji na mutane, wanda wani lokaci ake kira da suna "jizya" ko "kuɗin kai", ya zama ruwan dare a ƙasashen yammaci da dama, kuma har yau yana nan a wasu ƙasashe, ko da yake amfaninsa yana ƙara raguwa. Babban fa'idar harajin kai shi ne saukin kimantawa da tara shi, amma babban illarsa shi ne ba a dogara da shi kan iyawar wanda ake biya ba na biyan kuɗi. Gwamnatoci da yawa sun daina wannan nau'in haraji saboda wannan dalili, duk da cewa har yanzu ana amfani da shi a wasu jihohin Amurka da kuma a Faransa.16

Taxes on persons, sometimes called tolls, were common in many western countries, and still exist in many states today, although their use is declining. The most important merit of a tax on heads is easiness in estimation and collection, but the main disadvantage is that it is not based on the ability of the taxable person to pay. Many governments discontinued this form of taxation for that reason, although it is still used in some states of the United States and in France.16

Zakatul-fitr a ƙarshen watan Ramadan ana wajabta ta a kan mutane. Tana da irin fa'idodin sauƙin lissafi da karɓa kamar harajin mutane. Sama da wannan, duk da haka, zakatul-fitr tana biyan manyan manufofi na ruhaniya, na ɗabi'a, da na zamantakewa, baya ga canja kuɗi kamar sauran nau'ikan zakka. Amma sabanin harajin mutane, mutanen da ba su iya biyan ta ba an keɓe su daga zakatul-fitr. Wannan ya samu yarjejeniyar baki ɗaya daga malaman Musulunci.

Zakah of fast breaking at the end of the month of Ramadan is levied on persons. It has the same advantages of simplicity of calculation and collection as the tax on persons. Above this however, zakah of fast breaking serves important spiritual, moral, and social objectives in addition to its transfer of funds like other forms of zakah. But unlike the tax on persons, individuals who cannot afford payment are exempt from zakah of al fitr. This is unanimously agreed upon by Muslim scholars.

Ta hanyar wajabta wannan zakka sau ɗaya a shekara ga kowane Musulmi, Musulunci yana nufin horar da dukkan Musulmai su yi kashe-kashe da sadaukarwa domin jin daɗin 'yan'uwansu Musulmai, musamman a lokacin ranakun idi na addini. Saboda haka, keɓewa daga wannan zakka an takaita su sosai fiye da keɓewa daga sauran nau'ikan zakka. Hatta matalauta, sai dai waɗanda suka kai ga ƙarancin abinci gaba ɗaya, ana bukatar su biya wannan zakka. Manzo ﷺ ya ce game da biyan zakkar al-fitr, "Dangane da masu arziki daga cikinku (waɗanda suke biyanta), God zai tsarkake su, kuma dangane da matalauta daga cikinku (waɗanda suke biyanta), God zai ba su fiye da abin da suka bayar."17 Abin farin ciki, wannan zakka ita ce a yau ta fi shahara kuma ana aiwatar da ita a dukkan ƙasashen Musulmi fiye da kowane nau'in zakka.

By imposing this zakah once a year on each Muslim, Islam aims at training all Muslims to spend and sacrifice for the welfare of fellow Muslims, especially on the occasion of the religious feast days. Accordingly, exemptions from this zakah are much more strictly reduced than exemptions from other forms of zakah. Even the poor, except the totally destitute, are required to pay this zakah. The Messenger (p) says regarding payment of zakah of al fitr, "As for the rich among you (who pay it), God will sanctify them, and as for the poor among you (who pay it), God will render to them more than they give."17 Fortunately, this zakah is today the most remembered and practiced throughout the Muslim land of all forms of zakah.