Muqaddima.

Prologue.

1. Zakot va soliqlarning har birining mohiyati.

1. The essence of each of zakah and taxes.

2. Zakot va soliqlarni undirishning nazariy asoslari.

2. Theoretical foundations for levying of zakah and of taxes.

3. Zakot va soliqlarga tortiladigan mol-mulk.

3. Assets subject to zakah and to taxes.

4. Soliqlar va zakot undirishning tamoyillari.

4. Principles of levying taxes and zakah.

5. Soliqlar va zakotning mutanosibligi va progressivligi.

5. Proportionality and progressiveness of taxes and zakah.

6. Zakot va soliqlarni qo‘llab-quvvatlashning huquqiy va axloqiy asoslari.

6. Legal and moral support for zakah and for taxes.