Uislamu una mfumo wa kipekee wa kodi ambapo hakuna kodi inayowatoza maskini. Kuna aina tatu tu za kodi za kawaida zinazotozwa kwa wale walio na uwezo wa kulipa:

Islam has a unique system of taxation where there is no taxation of the poor. There are only three types of regular taxes levied from those people who are able to pay:

1. Jizyah - Ni kodi inayotozwa kwa wanaume waliobalehe wasio Waislamu, raia wenye uwezo wa kuilipa. Kiasi chake ni kidogo sana kuliko kodi yoyote inayotozwa kwa raia Waislamu.

1. Jizyah - Is a tax on mature male non-Muslim citizens who are able to pay it. This is much less than any tax on Muslim citizens.

2. Ushr - Ni kodi inayotozwa kwenye ardhi isiyotekwa iliyo chini ya mamlaka ya Dola, kwa kiwango cha sehemu moja ya kumi ya mazao ikiwa ardhi hiyo inanyweshwa kwa mvua, au sehemu moja ya ishirini ikiwa inanyweshwa kwa njia ya bandia.

2. Ushr - Is a tax levied on unconquered land under the jurisdiction of the State, at the rate of one tenth of the produce if the land is irrigated by rain, or one twentieth if it is artificially irrigated.

3. Kharaj - Ni kodi inayotozwa juu ya ardhi iliyotekwa, ambayo kiwango chake huwekwa na Khalifa.

3. Kharaj - Is a tax levied on conquered land, whose rate is fixed by the Khaleefah.

Hakuna kodi za mapato.

There are no income taxes.

Hakuna Kodi ya Ongezeko la Thamani (VAT).

There is no Value Added Tax (VAT).

Hakuna Kodi za Kifo.

There are no Death Duties.

Hakuna Kodi ya Barabara.

There is no Road Tax.

Mifano hii yote imejumuishwa miongoni mwa kodi katika nchi za Magharibi ambapo ni maskini ndio wanaoteseka zaidi.

All these examples are included among the taxes in the West where it is the poor that suffer the most.

Khalifa ‘Umar ibn Abdul Aziz alipata wakati mmoja, wakati wa utawala wake (karne ya 7 BK), kwamba hakuweza kumpata mtu maskini wa kumpa zakat.

The Khaleefah ‘Umar ibn Abdul Aziz at one stage could not find a poor person to give zakat to during his rule (7th Century CE).

Katika historia nzima ya Uhispania, uchumi wake ulikuwa katika hali yake ya juu kabisa ya ustawi wakati wa utawala wa Kiislamu. Kamwe kabla au baadaye haujawahi kufanikiwa kiasi hicho.

In the entire history of Spain, it was economically at its most prosperous during the period of Islamic rule. Never before or since has it been so successful.

Chini ya Uislamu, Afrika ilituma chakula kusaidia kupunguza njaa huko Madinah. Khalifah - ‘Umar ibn al-Khattab alimtumia barua ifuatayo Amr ibn al-‘A’as, gavana wa Misri, kuhusu njia za kusafirisha vifaa hivyo:

Under Islam, Africa sent food to relieve famine in Madinah. The Khaleefah - ‘Umar ibn al-Khattab sent the following letter to Amr ibn al-‘A’as, the governor of Egypt regarding the means of transporting the supplies :

"Panga kuchimbwa mfereji kutoka Mto Naili hadi Bahari, hata kama itakubidi kutumia hazina yote ya Misri katika kazi hiyo."

“Arrange to dig the canal from the River Nile up to the Sea even if you have to spend the entire treasury of Egypt in the undertaking.”.

Zaka si sehemu ya mfumo wa kiuchumi wa Kiislamu.

Zakat is not part of the Islamic economic system.

Rasilimali za umma kama vyanzo vya maji kama mito na maziwa, vyanzo vya nishati kama umeme, na huduma za umma kama bustani, barabara na reli haviwezi kubinafsishwa kwa matakwa ya serikali. Hivi vinabaki kuwa mali ya umma kama vilivyowekwa awali na Uislamu kulingana na asili yake. Vitabaki daima kuwa vya umma na haviwezi kumilikiwa na watu binafsi ambao wanaweza kutoza bei kubwa kupita kiasi na kuzuia watu wasipate mahitaji yao muhimu, kama inavyotokea Magharibi.

Public resources such as sources of water like rivers and lakes, sources of energy like electricity, and public utilities like parks, roads and railways cannot be privatised according to the wishes of the government. They remain public property as originally classified by Islam according to their nature. They will always remain public and cannot be owned by individuals who may charge excessively and prevent the vital requirements of the people getting to them, as happens in the West.

Ni wajibu kwa mume kufanya kazi ili apate nafaka (riziki) kwa familia yake, lakini ikiwa hawezi kufanya hivyo kwa sababu ya kweli, basi ni jukumu la Serikali kutoa mahitaji ya msingi yanayoonekana, yaani chakula, mavazi na makazi; na mahitaji yasiyoonekana, yaani elimu, afya na usalama.

It is compulsory on the husband to work to earn nafaqah (provision) for his family, but if he cannot do so for any genuine reason, it is the responsibility of the State to provide tangible basic needs of food, clothing, shelter; and intangible needs of education, health and security.

Kuweka mali akiba (kuhodhi mali) ni jambo lililokatazwa, hata kama mtu yuko tayari kulipa zakat juu yake. Hii inaifanya mali ipatikane sokoni, inaimarisha uchumi, na inazuia mali kuzunguka tu miongoni mwa matajiri.

Hoarding of wealth is prohibited, even if you are willing to pay zakat on it. This makes it available for the markets, boosting the economy and preventing the wealth from merely making a circuit amongst the rich.

Sarafu katika Khilafah inaweza kuwa ya dhahabu na fedha pekee. Kwa njia hii itakuwa na thamani halisi yenyewe, jambo linalotoa uthabiti katika uchumi. Haiwezi kuzalishwa wala kuharibiwa kwa wingi, kwani hilo lingesababisha kushuka kwa thamani na mfumuko wa bei.

Currency in the Khilafah can only be based on gold and silver. Thus it will be of real value itself, providing stability in the economy. It cannot be reproduced or destroyed, which would cause devaluation and inflation.

Mfumo wa Kiislamu una aina 5 za miundo ya kampuni: inan, abdan, mudharaba, mufawadha na wujuh.

The Islamic system has 5 types of company structure : anan, abdan, mudharaba, mufawadha and wojooh.

1. Anan (Kampuni ya Usawa) - Ushirikiano baina ya watu wawili, ambao wote wawili wanachangia mtaji na juhudi.

1. Anan (Company of Equals) - Partnership between two people, both contributing capital and effort.

2. Abdan (Kampuni ya Miili) - Kampuni ambayo watu wawili au zaidi hushiriki kwa juhudi zao pekee, bila mtaji wao.

2. Abdan (Company of Bodies) - Company in which two or more persons participate by their effort only, without their capital.

3. Mudharaba (Kampuni ya Mtaji na Juhudi) - Kampuni ambayo upande mmoja hutoa mtaji huku upande mwingine ukitoa juhudi.

3. Mudharaba (Company of Capital and Effort) - A company in which one part provides the capital while the other provides the effort.

4. Wojooh (Kampuni ya Sura) - Kampuni inayohusisha pande mbili au zaidi, ambapo pande hizo hutoa juhudi huku upande mwingine ukihakikisha msaada wa kifedha.

4. Wojooh (Company of Faces) - A company involving two or more parties who provide the effort with another party who guarantees the financial support.

5. Mufawadha - Hii ni kampuni inayounganisha yoyote kati ya aina nyingine nne za miundo ya kampuni zinazoruhusiwa katika Uislamu.

5. Mufawadha - This is a company which combines any of the other 4 types of company structures permitted by Islam.

Hisa na kampuni za hisa (Plc's) haziruhusiwi katika Uislamu kwa kuwa haziingii katika mojawapo ya aina zinazoruhusiwa, kwa sababu ya muundo usio sahihi wa kampuni, hivyo ni batili.

Stocks and share companies (Plc’s) are not allowed in Islam as they do not fall into any of the permitted categories, having an incorrect company structure, and so are invalid.

Uchumi wa Kiislamu unalenga katika kuhakikisha usambazaji wenye ufanisi wa utajiri na rasilimali zilizoumbwa, badala ya kuzikusanya katika hifadhi zisizo na faida. Kwa hiyo, kutosheleza mahitaji ya msingi ya chakula, mavazi na makazi kwa raia wote, wawe Waislamu au wasio Waislamu, ndiyo kipaumbele.

The Islamic economy focuses on ensuring the effective distribution of created wealth and resources, rather than amassing these in useless stockpiles. Thus the satisfaction of the basic necessities of food, clothing and shelter for all citizens be they Muslims or non-Muslims is the priority.

Ukipata ardhi iliyotelekezwa mahali popote, unaweza kuitumia bila ruhusa ya mtu yeyote.

If you find derelict land anywhere you may make use of it without anyone’s permission.

Katika karne ya 8 na ya 9, Iraq chini ya Uislamu ilikuwa na idadi ya watu milioni 30 (ikilinganishwa na milioni 18 leo). Asilimia 80 walikuwa wakulima wenye mifumo ya kisasa ya umwagiliaji kutoka mito ya Tigris na Euphrates. Uwiano wa mavuno ya mbegu za ngano katika ulimwengu wa Kiislamu wakati huo ulikuwa 10:1, ikilinganishwa na 2.5:1 tu huko Ulaya.

In the 8th and 9th century, Iraq under Islam had a population of 30 million (compared to 18 million today). 80% were farmers with modern irrigation systems from the rivers Tigris and Euphrates. The ratio of yield of seed for wheat in the Muslim world was 10:1 at this time compared to only 2.5:1 in Europe.