Haraji koyaushe yana fuskantar kaucewa biyan haraji, har ma daga mutanen da suke adali kuma masu gaskiya a cinikayyarsu da sauran mutane. Akwai dalilai da dama da ke haddasa kaucewa biyan haraji:

Taxes are always susceptible to evasion, even by individuals who are just and honest in their transactions with other people. Several reasons account for tax evasion:

son kai da son dukiya, da imani cewa wani haraji ba shi da adalci, ko kuma cewa kudin haraji ana amfani da su ba bisa ka'ida ba, da sauransu. Yawan harajin ya fi girma, haka mutane za su fi neman guje wa biyansa. Guje wa biyan haraji yana da hanyoyi biyu. Mafi yawan wadanda ake yi shi ne cin gajiyar kofofin da ke cikin tsarin harajin kansa. Irin wannan guje-guje ba shakka yana cikin doka. Hanya ta biyu ta guje wa biyan ita ce gabatar da bayanan karya wanda ke kai ga cire harajin gaba daya ko a wani bangare. Wannan shi ne abin da aka fi sani da kaucewa biyan haraji (tax evasion).

selfishness and love of wealth, the belief that a certain tax is not just, or that tax proceeds are unjustly utilized, etc. The heavier the tax, the more people will attempt to escape paying it. Escaping tax payment takes two forms. The most common is to take utmost advantage of loopholes in the taxation system itself. This form of evasion is undoubtedly within the law. The other way of escaping payment is to present incorrect information which leads to total or partial elimination of the tax. This is commonly known as tax evasion.

Tabbas, yaudarar haraji tana cutar da al'umma ta fuskoki da dama:

Certainly, cheating on taxes hurts from several aspects:

A. Yana rage kuɗin harajin da ake samu.

A. It reduces the proceeds of the tax .

B. Yana kawo cikas ga rarraba haraji ta adalci wanda aka nufa da shi tun asali lokacin da aka shar'anta shi.

B. It disturbes the just distribution of the tax aimed for originally by its enactment.

C. Yana iya kaiwa wani lokaci ga karuwar kudaden haraji don a rama kudaden da aka rasa sakamakon guje wa biyan haraji.

C. It may lead sometimes to an increase in tax rates in order to make up for funds lost because of tax cheating.

D. Yana iya rage wasu muhimman ayyukan gwamnati saboda iyakantaccen albarkatu.

D. It may reduce some useful government activities because of limited resources.

E. Yana yada rashin gaskiya a cikin al'umma, domin mutane suna son koyi da hanyoyin kaucewa haraji.

E. It spreads dishonesty society because people tend to imitate methods of tax escape.

Saboda haka, duk dokokin haraji suna ƙoƙarin samar da hanyoyin doka da na gudanarwa don hana guje wa haraji, ta hanyoyi masu zuwa: 1. Ba wa jami'an haraji izinin duba takardu da littattafan mai biyan haraji.

Consequently, all tax legislations attempt to provide legal and administrative procedures to prevent tax escape, in the following ways 1. Authorizing tax officers to inspect the documents and books of the taxpayer.

2. Buƙatar mai biyan haraji ya miƙa takardar bayanin haraji da aka bayar a ƙarƙashin rantsuwa, ko kuma a cikin haɗarin hukunce-hukuncen shari'a saboda bayanan ƙarya.

2. Requiring the payer to submit a tax return given under oath or at the risk of legal penalties for incorrect information.

3. Bayar da lada ga duk wanda ya sanar da gwamnati game da shari'o'in kaucewa biyan haraji.

3. Rewarding anyone who informs the government of cases of tax evasion.

4. Cire wasu haraji a tushen kuɗi, kamar cire harajin shiga daga albashi kafin a biya masu samun kuɗin shiga.

4. Deducting certain taxes at the source, such as deducting income tax from salaries before they are paid to income earners.

5. Sanya tara mai nauyi na kudi da sauran hukunci saboda kaucewa biyan haraji.

5. Imposing heavy financial fines and other penalties for tax evasion.

6. Ba da haƙƙin doka (lein) ga sashen haraji kan dukkan kadarorin mai biyan haraji, wanda zai fi sauran masu bin bashi fifiko.1

6. Giving the tax department a legal lein on all the assets of the tax payer with priority over other creditors.1

Duk da waɗannan matakan kariya, shari'o'in kaucewa biyan haraji suna cika kotuna a dukkan ƙasashe, kuma amfani da gibin haraji ya yi yawa har ya haifar da hanyar sadarwa ta ƙwararru a dukkan al'ummomi.

Despite these preventive measures, tax evasion cases fill the courts in all countries, and the use of tax loopholes is so widespread, it has spawned a network of experts in all nations.

Zakah ya bambanta da haraji ta fuskoki da dama. Aiwatar da ita tana samun goyon bayan takunkumai na addini, na ɗabi'a, na shari'a, da na gudanarwa.

Zakah is different from taxes on several bases. Its enforcement is supported by religious, moral, legal, and administrative sanctions.

Musulmai suna ɗaukar zakka a matsayin dangantaka tsakaninsu da Allah tun kafin kowane abu. Wannan shi ne ma'anar ibada. Malaman fiqihu na Musulunci sukan jaddada wannan yanayin na zakka sau da yawa.

Muslims treat zakah as a relation between them and God before any other thing. This is the meaning of a worship. Muslim jurists emphasize this nature of zakah very often.

Ibn al 'Arabi ya ce, "Zakah, a gaskiya, haƙƙin Allah ne, amma Shi (Allah) yana miƙa haƙƙinSa ga waɗanda Ya ba da tabbacin arziƙinsu, a lokacin da Ya ce 'Babu wata halitta mai rarrafe a bayan ƙasa face arziƙinta yana wurin Allah'."2 Al Kasani, wanda ɗan mazhabar Hanafiyya ne, ya ce, "Ginshiƙin zakka shi ne bayar da wani ɓangare na nisab ɗin da mutum ya mallaka ga Allah. Ana yin hakan ta hanyar mayar da shi mallakin talakawa ta hanyar isar da shi a zahiri gare su . . . Allah yana cewa 'Ashe ba su sani ba cewa Allah ne yake karɓar tuba daga bayinSa, kuma Yana karɓar sadaqah?'3 Manzon Allah ﷺ kuwa ya ce 'Sadaqah tana faɗawa hannun Mai Rahama Mafi Girma kafin ta faɗa hannun talakawa.'4 Bugu da ƙari, zakka ibada ce, kuma ibada ita ce sadaukar da aiki gaba ɗaya ga Allah."5

Ibn al 'Arabi says, "Zakah is, in fact, a right to God, but He transfers His right to those for whom he guarantees sustenance when He says 'There is no moving creature on earth but its sustenance is on God'."2 Al Kasani, a Hanafite, says, "The core of zakah is giving part of the owned nisab to God. This is done by making it the property of the poor through actual delivery to them . . . God says 'Know they not that God doth accept repentance from His votaries and receivers their sadaqah?'3 and the Messenger (p) says 'The sadaqah falls in the hands of the Most Merciful before it falls into the hands of the poor.'4 Moreover, zakah is a worship, and worship is the devotion of an action completely to God."5

Lokacin bayar da zakka, mai bayarwa ba ya da ko kaɗan na ƙiyayya ko jin cewa an zalunce shi, domin Allah ne ya shar'anta zakka, wanda ba ya zalunta kowa. Allah shi ne Mafi adalci a cikin masu shar'anta, kuma Mai reno da tanadar bayinsa. To me ya sa mumini zai nemi ya guje wa zakka, alhali ya sani cewa Allah, wanda ake bayarwa dominsa, yana sane da abin da yake a ɓoye, har ma da abin da ya fi ɓoyuwa fiye da ɓoyayye, kuma cewa Allah zai bincika lissafin kowa a Ranar Alƙiyama?

When performing zakah, the payer has not the slightest resentment or feeling of injustice, since zakah is legislated by God, Who oppresses none. God is the most just Legislator and the Nourisher and Sustainer of His servants. Why would a believer try to escape zakah, knowing that God, for whom it is given, knows what is secret and even what is more hidden than a secret, and that God is going to inspect everyone's account on the Day of Judgment.

Shari'ah tana ba da tabbaci na doka da na tsari ga zakka, baya ga tabbacin addini da na ɗabi'a. Waɗannan tabbacin doka da na tsari sun haɗa da kamar haka:

Shari'ah provides legal and organizational endorsement of zakah, in addition to the religious and moral ones. These legal and organizational guarantees include the following:

Akwai maganganu da dama da ke nuna a fili cewa wajibi ne masu biyan zakka su taimaka wa masu karbar zakka.

Several sayings explicitly indicate that payers are required to help zakah collectors.

Manzon Allah (ﷺ) ya ce, "Za ku karɓi wasu masu tara zakka waɗanda kuna iya ƙin su. Idan sun zo, ku karɓe su da maraba. Ku bar su su yi abin da suke so. Idan sun yi adalci, hakan yana amfanar kansu a Ranar Lahira, kuma idan sun yi zalunci, kansu ne suke cutarwa. Yana cikin cika zakka ka faranta musu rai. Haka kuma su yi addu'a a madadinku."18 Jarir bin 'Abdullah ya ce, "Wasu Balarabe makiyaya sun zo wurin Manzon Allah (ﷺ) suka ce, 'Wasu daga cikin masu tara zakka suna yi mana zalunci.' Annabi (ﷺ) ya ce, 'Dole ne ku faranta wa masu tara zakkarku rai.' Suka ce, 'Ko da sun yi mana zalunci?' Annabi ya maimaita, 'Dole ne ku faranta wa masu tara zakkarku rai.'" Jarir ya ƙara da cewa, "Tun da na ji wannan daga Manzon Allah (ﷺ), babu wani mai tara zakka da ya bar ni face ya yi farin ciki."19 Bashir bin al-Khasasiyah ya ce, "Mun tambayi Manzon Allah, 'Wasu masu tara zakka suna wuce gona da iri a kanmu. Ko ya kamata mu ɓoye wani ɓangare na dukiyarmu daidai da adadin zaluncinsu?' Annabi ya ce, 'A'a.'"20

The Messenger of God (p) says, "You shall receive a group of collectors whom you may dislike. When they come, welcome them. Allow them to do what they want. If they do justice, that benefits their own selves on the Day of Judgement and if they do injustice, it is their own souls they hurt. It is part of completing zakah that you please them. They also should pray on your behalf."18 Jarir bin 'Abd Allah says, "Some bedouin Arabs came to the Messenger of God (p) and said, 'Some of zakah collectors do injustice to us.' The Prophet (p) said, 'you must please your collectors.' They said, 'Even if they do oppression against us?' The Prophet repeated, 'you must please your collectors.'" Jarir adds, "Since I heard this from the Messenger of God (p), no zakah collector left me but was pleased."19 Bashir bin al Khasasiyah says, "We asked the Messenger of God, 'Some zakah collectors transgress against us. Should we hide some of our wealth in amounts equal to the amount of their transgressions?' The Prophet said, 'No.'"20

Waɗannan maganganu suna nuna cewa masu biyan zakka dole ne su taimaka wa masu karɓar zakka, kuma ba a yarda su ɓoye duk wani bayani da ake buƙata don ƙiyasin zakka ba, ko da a lokacin da masu karɓa ba su yi abin da ya dace ba kuma suka yi wa masu biyan zakka rashin adalci. Tabbas, idan mai karɓar zakka ya yi zalunci a fili, to masu biyan zakka suna da ’yancin ƙin biyan ɓangaren da ba na gaskiya ba, kuma su kai koke ga hukumomin da suka dace. A cikin maganar da aka ruwaito daga Anas, an ce: "Duk wanda yake cikin Musulmai, idan aka nemi zakka daga gare shi bisa ƙimarta da adadinta na dai-dai, to dole ne ya biya ta, amma wanda aka nemi fiye da haka, kada ya ba da fiye da haka." Tun da Manzon Allah ﷺ ne ya ƙayyade dukkan ƙimar zakka, kuma waɗannan ƙimomi sananne ne ga dukkan Musulmai, masu biyan zakka da masu karɓarta.

Musulunci ya haramta magudi a dukkan nau'ikansa, musamman idan ana amfani da shi don kauce wa biyan zakka. Dokokin zakka ba su da kofofin ɓoye, amma wasu magudin, duk da cewa haramun ne, na iya ɗaukar sifar doka, kamar katse shekarar wucewar dukiya ta hanyar sauya mallaka a sunan kawai (misali, ba wa matar mutum dukiyarsa sannan ya karɓe ta bayan 'yan kwanaki). Haramcin irin wannan aiki yana bayyana ne a cikin faɗin Manzon Allah ﷺ gabaɗaya: "Ayyuka ana yin su ne da niyya, kuma kowane mutum yana da abin da ya nufa kawai." Al-Bukhari ya yi hujja da hadisin da aka ruwaito daga Anas game da zakka, wanda ke cewa: "Abin da aka haɗa ba a raba shi ba, kuma abin da aka raba ba a haɗa shi ba." Fiqhu az-Zakah (Juzu'i na II), Dr. Yusuf al-Qaradawi, shafi na 292.

Islam prohibits cheating in all its forms, especially when it is used to avoid zakah payment. The laws of zakah do not have loopholes, but some cheating, though forbidden, may take legal form, such as interrupting the passage of the year by nominal change of ownership (e.g. giving one's wealth to one's wife, and then taking it back after a few days). Prohibition of this kind of practice is clear in the general saying of the Messenger "Deeds are only by intention, and each person has only the result of his own intention." Al Bukhari argues that the saying reported from Anas on zakah which states, "What is combined must not be separated and what is separated must not be combined Fiqh al Zakah (Vol. II), Dr. Yusuf al Qardawi 292

don't translate this, lol. Here's the Hausa: Don a guje wa sadaqah"21 ya tsaya tsayin daka wajen adawa da yaudara da dabaru. Malik ya bayyana wannan da misali cewa: "Mutum uku, kowannensu yana da tumaki arba'in, kowannensu wajibi ne ya bayar da tunkiya guda, ba za su haɗa garken su wuri guda su biya tunkiya guda kacal ga tumaki dari da ashirin ba. Ko kuma abokan hulɗa biyu, kowannensu yana bin 101"

in order to avoid the sadaqah"21 stands firmly against cheating and tricks. Malik explains this saying with the example that "Three people, each one owning forty sheep, each being obligated to give one sheep, cannot combine their herds together and pay only one sheep for the hundred and twenty sheep. Or, two partners, each owing 101

tumaki, dole ne a kan abokan hulda su bayar da tumaki uku a matsayin zakka, kuma ba za su raba tumakinsu ba don kowanne ya biya tunki daya kawai.'22 Abu Yusuf ya ce, "Ba halal ba ne ga duk wanda ya yi imani da Allah da Ranar Lahira ya hana zakka ko ya canja dukiya kawai don ya guje wa biyan zakka. Ba halal ba ne a yi zamba ko amfani da wata dabara don guje wa zakka, ta kowace hanya da kowane dalili ba."23

sheep, are obligated to give as a partnership three sheep, and must not divide their sheep so that each only pays one sheap.'22 Abu Yusuf says, "It is not lawful to anyone who believes in God and the Last Day to withhold the sadaqah or to change property only to avoid the payment of sadaqah. It is not lawful to cheat or use any trick to avoid the sadaqah, by any means and for any reason."23

Hadisin da Ahmad, Abu Daud, da al-Nasa'i suka ruwaito ya tanadi tara ga wanda ya ki biyan zakkar da ta wajaba a kansa. Hadisin ya ce: "...kuma duk wanda ya ki biya, to za mu karbi zakkar tare da rabin dukiyarsa, a matsayin wajibi da Ubangijinmu ya tsara, wanda babu wani abu daga cikinsa da yake halal ga iyalan Muhammad ﷺ." Marubucin Muntaqa al-Akhbar ya yi sharhi cewa: "Wannan dalili ne na karbar zakka daga wadanda suka ki biyanta, da kuma kashe ta a inda ya kamata a kashe ta."25

The saying reported by Ahmad, Abu Daud, and al Nasa'i decrees fines for rejecting payment of due zakah. It reads, ". . . and he who holds off payment, we shall indeed take it, along with half his wealth, an imposition decreed by our Lord none of which is lawful to the family of Muhammad." The author of Muntaqa al Akhbar comments, "this is evidence for collecting zakah from those who reject paying it, and spending it where it belongs."25

An farkon wannan littafi an tattauna batun tara (fines), kuma an cimma matsaya cewa mafi girman tara shi ne rabin dukiyar da ake biyan zakka a kanta. Hukunci kan sanya irin wannan tara zai kasance ga hukumomin shawara da na zartarwa a cikin al'ummar Musulmi, duk da cewa akwai malamai da ba su yarda a sanya kowace tara ba, bisa dalilin cewa a wata magana Annabi ﷺ ya bayyana cewa: "Hakika Allah ya haramta a kan kowannenku jinin juna da dukiyarsa,"26 kuma cewa Sahabbai sun yi yaƙi da waɗanda suka ƙi biyan zakka, amma ba su ɗora musu wata tara ba fiye da adadin zakkar da ake bin su.27

Fines were discussed earlier in this book and it was concluded that a fine of half the zakatable asset is maximum. Imposition of such fines is to be decided by the consultative and executive authorities in the Muslim society, although there are scholars who do not allow imposing any fines, on the grounds that in another saying the Prophet (p) announced, "Indeed God made unlawful to each one of you each other's blood and wealth,"26 and that the Companions fought the rejecters of zakah payment, but charged them no fines above the due amount of zakah.27

Waɗanda suke ƙin biyan zakkah suna fuskantar wasu hukunce-hukunce kuma. Idan ƙin biyan zakkah ya zama na gama-gari, kamar a zamanin Abu Bakr, to hakan tawaye ne ga shari'ar Musulunci. Dole ne gwamnatin Musulunci ta yaƙi irin waɗannan 'yan tawaye, kamar yadda Abu Bakr da Sahabbai suka yaƙe su bayan rasuwar Manzon Allah ﷺ.28 Ibn Hazm ya ce: Hukuncin wanda bai biyan zakkah shi ne a karɓe ta da ƙarfi, ko yana so ko bai so ba. Idan ya ci gaba da kare kansa daga jami'an tilasta bin doka, to ana kallonsa a matsayin ɗan tawaye. Haka kuma, musanta wajibcin zakkah wani nau'i ne na ridda. Amma wanda ya kubuta daga biyan ta ta hanyar yaudara, ba tare da musanta ta ko ƙin biyanta ba, yana aikata mugun aiki, dole ne a yi masa hukunci na shari'a, har sai ya miƙa abin da ake bin sa. Idan ya mutu a lokacin hukuncin, to zai tafi zuwa fushin Allah. Wannan kuwa bisa maganar Manzon Allah ﷺ take: "Duk wanda ya ga wani mugun aiki, to ya canza shi da hannunsa idan yana iya." Ƙin biyan zakkah babu shakka mugun aiki ne wanda dole ne a canza shi.29