Haraji, a matsayinsu na tilas da gwamnati ke tilastawa, dole ne su dogara ga wasu ka'idoji na hankali, in ba haka ba suna haifar da tashin hankali da rikici. Malamai da masana haraji a cikin ƙarnukan da suka wuce sun yi muhawara game da waɗannan ka'idoji. Adam Smith a karni na goma sha takwas ya taƙaita waɗannan ka'idoji kamar haka: ka'idojin adalci, tabbaci, sauƙi, da tattalin arziki.1 Saboda haka wannan babi yana da sassa huɗu da ake tattauna waɗannan ka'idoji a cikinsu dangane da haraji da zakka.

Taxes, as obligatory levies enforced by the state, must be based on certain principles of common sense, otherwise they cause unrest end disturbance. Scholars and taxation experts throughout the past few centuries have argued over these principles. Adam Smith in the eighteenth century sums up these principles as: the principles of justice, certainty, convenience, and economy.1 This chapter consequently has four sections in which these principles are discussed in relation to both taxes and zakah.

Dangane da ka'idar adalci, bisa ga Smith,2 yana nufin dukkan 'yan ƙasa dole ne su taimaka wajen biyan kuɗin gwamnati, kowa gwargwadon ikonsa, watau daidai da kuɗin shigarsa, wanda gwamnati take karewa.3 Wannan ka'ida ta yi daidai da Shari'a gaba ɗaya da kuma zakka da kanta, kamar yadda za a bayyana a cikin wannan sashe.

The principle of justice, according to Smith,2 means all citizens of the stats must share in financing the government's expenditures, each according to his ability, i.e. in proportion to his income, which is protected by the state.3 This principle is consistent with Shari'ah in general and with zakah itself, as will be explained in this section.

Adalci ka'ida ce ta gaba ɗaya a Musulunci. Yana ɗaya daga cikin siffofin Allah, ɗaya daga cikin sunayensa masu daraja da sammai da ƙasa suka ginu a kansu, kuma domin kafa shi Allah ya aiko manzanni da littattafai. Alƙur'ani ya bayyana a fili cewa: "Mun aiko manzanninmu tare da hujjoji bayyananu, kuma Mun saukar tare da su Littafi da Ma'auni (na gaskiya da ƙarya) domin mutane su tsaya da adalci."4 Wannan ka'idar adalci tana bayyana a cikin zakka ta hanya kamar haka:

Justice is a general principle in Islam. It is one of the characters of God, one of His glorious names on which the heavens and earth are based, for the establishment of which God sent messengers and Books. The Qur'an declares in explicit words, "We sent aforetime Our apostles with clear signs, and sent down with them the Book and the Balance (of right and wrong) that people may stand forth in justice."4 This principle of justice is apparent in zakah in the following manner:

1. Daidaito wajen wajibci Zakkah tana wajaba ga kowane Musulmi mai mallakar nisabi, ba tare da la'akari da kabila ba, launin fata, matsayin zamantakewa, ko jinsi. Rauni da karfi, mai daraja da talaka, shugaba da talakawansa, masani da jahili, dukkansu daidai suke wajen wajibcin zakka. Haka lamarin ba yake ba a harajin da ake yi, musamman a aiwatarwar Yamma ta dā, inda sarakuna da malaman addini ke samun keɓewa daga biyan haraji.5

1. Equality in obligation Zakah is obligated on each Muslim who owns nisab, regardless of race, color, social status, or sex. The weak and the strong, the noble and the common, the governor and the subjects, the learned and the ignorant. All are equal in the obligation of zakah. This is not the case with taxes, especially in past Western applications when nobles and clergymen were exempt from taxes.5

Ibn Hazm ya ce, "zakkah wajibi ne a kan maza da mata, tsofaffi da yara, masu hankali da marasa hankali, domin Allah ya ce 'Ka karɓi sadaka daga dukiyarsu, don ka tsarkake su kuma ka tsarkake su'." Wannan ya shafi kowa, domin duk suna buƙatar tsarkakewa da tsarkakewar Allah. Manzon Allah ﷺ ya ce wa Mu'adh, "Ka sanar da su cewa Allah ya wajabta musu sadaka, za a karɓe ta daga cikin masu arziki a cikinsu, a mayar wa talakawa a cikinsu." Wannan nassi ya haɗa da kowane Musulmi mai arziki.6

Tabbatuwa a cikin haraji na nufin dole ne a bayyana harajin sarai, ta yadda babu shubuha da zai bar hanya ga aiwatar da shi ta hanyar son rai. Tabbatuwa ta shafi lokaci da hanyar biyan haraji, baya ga lissafi da bayyana adadin da dole ne a biya. Adam Smith ya yi imani cewa ka'idar tabbatuwa tana da matukar muhimmanci, domin dole ne mai biyan haraji ya san da tabbaci duk wajibcinsa. A cewar Smith, tabbatuwa na iya zama ma fi muhimmanci fiye da adalci kanta.

Certainty in taxation means the tax must be well defined in an exclusive manner without ambiguity that leaves room for arbitrary application. Certainty refers to time and procedure of payment in addition to the calculation and definition of the amount that must be paid. Adam Smith believes the principle of certainty is very important, since the taxpayer must know with certainty all his obligations. Certainty, according to Smith, may even be more important than justice itself.

Babu shakka cewa tabbatarwa tana da alaƙa sosai da daidaito da kwanciyar hankalin duk wani tsarin haraji.

There is no doubt that certainty has much to do with the stability of any tax system.

Idan masu biyan haraji suka saba da haraji, da yawan harajin, da kuma hanyoyin biyan sa, biyan haraji yana zama mafi sauƙi a gare su da kuma ga gwamnati. Saboda haka, wasu masana harajin, kamar Canard, suna ganin cewa kowane tsohon haraji yana da kyau, kuma kowane sabon haraji yana da shakka. Daidaituwar tsarin haraji, kamar daidaituwar dokar kasuwanci, yana taimakawa wajen gina amincewa da tsarin da kuma makomarsa, don haka kuma wajen wadatar ayyukan tattalin arziki.28

If the taxpayers become accustomed to the taxes, their rates, and payment procedures, tax payments become easier for them and for the government as well. Because of this, some taxation specialists, like Canard, believe that every old tax is good and every new tax is dubious. Stability of the taxation system, like stability of business law, helps build confidence in the system and its future, and thus in the prosperity of economic activities.28

Babu shakka, tsarin zakka yana ba da tabbaci mai yawa. Allah ne ya wajabta zakka a cikin Littafinsa madawwami; babu wanda zai iya ƙara ko cire kowane abu a cikinsa. Allah ne ya ƙayyade adadin zakka, wanda Manzon Allah ﷺ ya isar mana da shi, kuma muna da wata babbar gado ta ilimin fiqhu da ke ba da bayani da cikakkun bayanai. Dukkan hukunce-hukuncen zakka na asali an kafa su, kuma ba za a iya canza su ta kowane ƙoƙarin ɗan adam ba. Sanin waɗannan hukunce-hukuncen na asali wajibi ne ga kowane Musulmi a matsayin wani ɓangare na addinin Musulunci. Zakka ita ce cibiyar kuɗi mafi tsayuwa da ɗan adam ya taɓa sani.

Undoubtedly , the system of zakah provides a high degree of certainty. Zakah is imposed by God in His eternal Book; no one can add or delete any thing in it. God determines its rates which have been reported to us by God's Messenger, and we have an enormous heritage of jurisprudence that provides explanations and details. All the basic rulings of zakah are fixed and unchangeable by any human effort. Knowing these basic rulings is obligatory for each Muslim as part of the religion of Islam. Zakah is the most stable financial institution humanity has ever known.

Sauƙi, ƙa'ida ta uku ta haraji wadda Adam Smith ya bayar, yana nufin cewa dole ne a sa harajin da hanyoyin karɓarsa su zama mafi sauƙi ga masu biyan haraji, don su biya shi da farin ciki da gamsuwa, ko aƙalla ba tare da shakka ko wahala ba.

Convenience, the third principle of taxation given by Adam Smith, means that the tax and its collection procedures must be made most convenient to taxpayers, so they give the tax with pleasures and satisfaction, or at least without doubt or inconvenience.

Kallon farko kan dokokin Musulunci da umarnin da suka shafi zakka ya nuna yadda ake lura da wannan ka'ida sosai. Wannan yana bayyana a lokuta da dama:

A quick glance at Islamic laws and instructions about zakah reveals how much this principle is observed. This is apparent in many occasions:

1. Ahmad ya ruwaito daga 'Abdullahi bin 'Umar cewa Manzo (ﷺ) ya ce: "Sadaqar dabbobin musulmi dole ne a karɓe ta a wuraren shayarwarsu." A wata sigar da Ahmad da Abu Dawud suka ruwaito, Annabi (ﷺ) ya ce: "Kada a kawo ko a kai dukiyar da ake karɓar zakka a kanta. Ba za a karɓi sadakarsu ta wajibi ba sai a wuraren zamansu."29 A cewar al Khattabi, "Babu kawowa, babu kai" na nufin ba a kamata a nemi masu biyan zakka su kawo dukiyarsu wurin mai karɓa ba, haka kuma masu biyan ba za su kai dukiyarsu nesa da mai karɓa ba da niyyar sa wahala wajen neman abubuwan da ake karɓar zakka a kansu. Ya zama wajibi a ƙidaya abubuwan da ake karɓar zakka a kansu, a kuma ƙiyasta zakkar a yankunan da waɗannan dukiyoyin suke.30 Al Shawkani ya ƙara da cewa, "Wannan magana na nufin mai karɓar zakka ne ya ke zagayawa domin karɓar zakka, domin hakan ya fi sauƙi ga masu biyan."31

1. Ahmad reports from 'Abd Allah bin 'Umar that the Messenger (p) said "Sadaqat of Muslims' livestock must be collected at their watering places." in another version reported by Ahmad and Abu Daud, the Prophet (p) said, "There should be no bringing or taking away of zakatable assets. Their due sadaqat must not be collected except in their own locales."29 According to al Khattabi, "No bringing and no taking away" means zakah payers must not be asked to bring their assets to the collector, nor should the payers take their assets away from the collector with the intention of making it difficult for him to pursue the zakatable items. Zakatable items must be counted and zakah estimated in the localities of these assets."30 Al Shawkani adds, "This saying means the collector is the one who travels for zakah collection, since this is easier for payers."31

2. Umarnin Annabi sun wajabta fitar da zakka ta gaskiya daga matsakaicin ingancin dukiyar da ake yi wa zakka, ba daga mafi kyawunta ba. A cikin umarninsa ga Mu'az, Annabi ﷺ

2. The prophet's instructions ordain taking due zakah out of the average quality of zakatable items and not the best of them. In his instructions to Mu'adh, the Prophet (p)

Ka'idar tattalin arziki na nufin cewa dole ne kudin karɓar haraji ya zama kaɗan kamar yadda zai yiwu. Waɗannan kuɗaɗe sun haɗa da abin da gwamnati ke biya, kamar albashin masu karɓar haraji, da kuɗin gudanarwa da na sufuri, baya ga abin da masu biyan haraji ke kashewa wajen shirya rahotanni da lissafi, ko wajen gabatar da korafinsu ko ƙin amincewa da adadin da aka ƙiyasta.

The economical principle means collection cots must be minimum. These cots includes what the state pays, such as collectors' salaries and administrative and transportation costs, in addition to what the payers expend to prepare reports and accounts or to process their complaints or objections to the estimated amounts .

A bayyanannen dalili, manufar haraji ita ce kawo kuɗin shiga na gaske ga gwamnati domin ɗaukar nauyin kashe-kashen jama'a. Idan ba a kiyaye ƙa'idar tattalin arziki ba, wani babban ɓangare na kuɗin da aka tara yana zuwa ne wajen ci gaba da tafiyar da aikin karɓar harajin kansa.34

Obviously, the purpose of a tax is to bring net income to the state to finance public expenditures. When the principle of economy is not observed, a large portion of proceeds is used to sustain the collection process itself.34

Musulunci ya haramta almubazzaranci kuma yana umurni da daidaito, wani lokacin kuma da tsimi. Wannan ya shafi kudaden jama'a kamar yadda ya shafi kashe kudi na mutum. Ma'ana, shari'ar Musulunci tana da matukar son tsimi idan ana amfani da kudaden jama'a.

Islam prohibits extravagance and ordains moderation and sometimes thrift. This applies as much to public funds as to individual spending. Rather Islamic law is much keener to economize when using public funds.

An farko an nuna yadda Manzon Allah ﷺ ya kasance mai tsananin kula game da kyautai ga ma'aikatan zakka, da kuma rage kudin tattara zakka. Ya fusata da masu karɓar zakka da suka karɓi kyautai daga masu biyan zakka, kuma ya umarce su da su mayar da waɗannan kyautai ga baitul-mali na jama'a.

It was show earlier how strict the Messenger (p) was about gifts to zakah officers, and economizing collection costs. He was angered by collectors who accepted gifts from payers, and asked them to give these gifts to the public treasury.

Zakat, a ka'ida, ya kamata a kashe ta a daidai wurin da aka tara ta, domin hakan yana rage kudin sufuri. Mun gani a baya yadda ma'aikatan zakka suke tafiya don tara ta, sannan su dawo ba tare da wani abin da ya rage ba, saboda sun raba dukkan abin da aka tara a yankin guda.

Zakah, in principle, must be spent in the same locale it is collected, it economizes transportation coats. We saw earlier how zakah officers went for collection and came back with no residual funds, since they distributed all proceeds in the same area.