Da farko, zakkah a matsayin wajibi na addini madawwami ba ya canjawa saboda canjin yanayi. Ibada ce da ake bukata daga kowane Musulmi a kowane zamani da kuma muhalli, yayin da haraji mai ci gaba ake sanyawa don gyara matsalar wucin gadi ta rashin daidaiton rarraba dukiya da samun kudin shiga. Su kayan aiki ne masu sassauci wadanda za a iya canza adadinsu don cimma manufarsu.
Firstly, zakah as an eternal religious obligation, does not change because of changing circumstances. It is a worship required from every Muslim in all ages and environments, while progressive taxes are imposed to achieve rectify the transitory problem of skewed distribution of wealth and income. They are malleable tools whose rates may be altered in order to achieve their target.
Musulunci bai hana a ɗora ƙarin haraji ba idan bukata ta taso. Waɗannan haraji na iya samun ƙima mai ƙaruwa (na ci gaba) idan hakan ya zama dole domin a cimma adalci da rage gibin rarraba dukiya tsakanin masu arziki da talakawa, muddin hukuma mai halal ce ke ƙirƙirar irin waɗannan haraji, wadda ke wakiltar jama'a kuma take mulki da adalci bisa hasken Littafi mai tsarki da Allah ya saukar.
Islam does not prevent the imposition of additional taxes when need arises. These taxes may have progressive rates if this is needed to achieve justice and to close the gap in distribution between rich and poor, provided such taxes are inacted by legitimate authority that represents the people and rules righteously in the light of the holy Book sent by God.
Na biyu, zakat da kanta tana rarraba kuɗin shiga da dukiya daga masu arziki zuwa talakawa.
Secondly, zakah itself redistributes income and wealth from the rich to the poor.
Saboda haka, yana cika manufar harajin ci gaba ta hanyar ɗaga matsayin rayuwar talakawa musamman, tare da ɗora dukkan nauyin a kan masu arziki, alhali kuma haraji, koda kuwa na ci gaba ne, yakan koma ne ta hanyar ayyukan jama'a ga dukkan membobin al'umma, har da masu arzikin kansu.
Consequently, it fulfills the same objective of progressive taxes by specifically raising the level of living of poor classes and levying the whole burden on the rich while taxes, even progressive ones, are usually rendered, in the form of public services, to all members of the society, including the rich themselves.
Na uku, Musulunci yana magance matsalar tarin dukiya da kudin shiga ta hanyoyi da dama. Zakah na daya ne kawai daga cikinsu. Wadannan hanyoyi sun hada da tsarin gado, kwace dukiya da kudin shiga da suka samo asali daga hanyoyin haram, haramta riba, ribar haram, da mallakar kasuwa shi kadai. Don haka manufofin haraji mai karuwa ana cimma su ta dukkan wadannan hanyoyi tare.
Thirdly, Islam resolves the problem of concentration of wealth and income through several means. zakah is but one of them. These means include the inheritance system, confiscation of wealth and income that arises from unlawful sources, prohibition of interest, usury, and monopoly. Thus the objectives of progressive taxes are fulfilled through all these means together.
Na huɗu, ka'idar haraji mai ƙaruwa (progressive taxation) kanta masana tunani da tattalin arziki da ƙwararrun kuɗaɗen gwamnati da yawa sun soke ta, waɗanda suka nuna waɗannan raunuka:
Fourthly, the principle of progressiveness in taxation itself criticized by many thinkers, economists, and experts of public finance, who point to the Following weaknesses:
1. Ƙayyade matakan samun kuɗin shiga domin ci gaba da ƙaruwar haraji (progressiveness) abu ne mai matuƙar sassauci. Babu wata ƙa'ida da aka amince da ita ko kuma wadda ake karɓa da hankali a tsara ta. Wannan kuma yana haifar da rashin tsari a ƙayyade harajin kansa. Daidaito wajen hadaya, wanda shi ne babban tushen ci gaban haraji, ba shi da ƙa'idoji masu tabbas da daidaito wajen aiwatar da shi. Wane adadi ne zai yi daidai da wannan daidaito a kowane ƙarin mataki na samun kuɗin shiga? Shin ƙari ne na kashi ɗaya ko kashi biyu? Ya kamata kowane zango na samun kuɗin shiga ya kasance mai faɗi nawa? Kuma ya kamata a raba masu biyan haraji zuwa ajujuwa bisa ga kuɗin shigarsu? Duk waɗannan tambayoyi suna haifar da ainihin cikas wajen aiwatar da duk wani haraji mai ci gaba a aikace.3
1. The determination of income stratas for progressiveness is very arbitrary. It has no agreed upon or rationally accepted formulation. This leads sometimes to arbitrariness in the determination of the tax itself. Equality in sacrifice, which is the dominant foundation for progressiveness, has no steady and stable rules for its application. What rate applies such equality at each additional strata of income? Is it an increment of one percent or two percent? How wide should each range of income be? And should taxpayers be divided into classes according to their incomes? All these pose real obstacles in the practical application of any progressive tax.3
2. Ci gaba da yin ƙari a haraji (progressiveness) ba zai yiwu ba a lissafi, domin idan adadin harajin ya karu da kashi ɗaya cikin ɗari a kowane ƙarin naira dubu ɗaya na kuɗin shiga, to a ƙarshe adadin kashi zai kai ga kuɗin shiga na miliyan biyu. Wannan yana nufin cewa a wannan mataki haraji zai zama fiye da abin da ake biyan haraji a kansa, wanda kuma ba zai yiwu a aiwatar da shi a zahiri ba.4
2. Continuous progressiveness is mathematically impossible, since an increase of one percent at each additional one thousand units of income makes the rate percent an income of two million units. This means the tax is at this level more than the taxed item, which is physically impossible to carry out.4
3. Harajin da ake ƙara wa masu hannu da shuni a hankali na iya murkushe masu arziki da kawar da duk dukiyar da aka tara, musamman a ƙasashen gurguzu da ke ƙarƙashin gwagwarmayar azuji.5
3. Progressiveness in taxes may crush the rich and liquidate all accumulated capital, especially in socialist countries that are dominated by class struggle.5
4. Haraji masu ci gaba yawanci suna kwace kuɗin da aka ware domin tanadi da saka hannun jari, amma ba sa rage kashe-kashen masu biyan haraji. Yawanci suna hana attajirai saka hannun jari, su rage kwadayinsu na samun ƙarin kuɗin shiga, don haka suna da mummunan tasiri a kan samarwa.6
4. Progressive taxes usually take away the amount assigned for saving and investment and do not reduce the consumption of taxpayers. They usually discourage the wealthy from investment and reduce their motivation to produce more income, and thus have negative effects on production.6