Soliq taxonomlarning ta'rifiga ko'ra, soliq to'lovchilarga majburiy ravishda yuklatilib, davlatga topshiriladigan majburiy to'lovdir. Soliqlar odatda to'lovchilarning to'lov qobiliyatiga qarab belgilanadi va to'lovchilar davlat hokimiyati soliq tushumlari hisobiga bajargan xizmatlardan qanday foyda olishidan qat'i nazar, undiriladi. Soliq tushumlari davlatning iqtisodiy, ijtimoiy, siyosiy va boshqa maqsadlariga erishish uchun jamoat xarajatlariga sarflanadi.1 Zakot esa musulmon faqihlarining ta'rifiga ko'ra, Alloh taolo tomonidan musulmonlarning mol-mulkiga yuklatilgan belgilangan haqdir, uning foydasi esa Alloh kitobida zikr qilingan toifalar, masalan, faqirlar, miskinlar va boshqalar uchundir.

A tax, as defined by taxation experts, is an obligatory due imposed on the payers and submitted to the state. Taxes are usually imposed according to the ability of the payers and regardless of the benefits the payers derive out of the services performed by the public authority with the tax proceeds. Tax proceeds are used for public expenditure to achieve economic, social, political , and other objectives of the state.1 Zakah, as defined by Muslim jurists, is a determined right imposed by God on the wealth of Muslims, to the benefit of the categories mentioned in God's Book, such as the poor, the needy, etc.

Bu Xudoning ne'matlariga shukr ifodasi bo'lib, Uning roziligini izlash hamda nafslarni va molni poklash maqsadida ado etiladi.

It is an expression of gratitude for God's graces, and is performed to seek His pleasure and to purify souls and wealth.

Yuqoridagi ta'riflar quyidagi o'xshashliklarni ochib beradi:

The above definitions reveal the following similarities:

1. Majburiyat va majburlash unsurlari zakot va soliqlarda ham mavjud.

1. The elements of obligation and compulsion exist in both zakah and taxes.

2. Soliq ham, zakot ham ma'lum bir jamoat organiga, ya'ni mahalliy yoki milliy hokimiyatga, yoki mustaqil muassasaga, yoki davlat xazinasiga to'lanadi.

2. Both taxes and zakah are paid to certain public body, be it the local or national authority2 or an autonomous institution, or the public treasury.

3. Soliqlarda to‘lovchi tomonidan to‘langan summa bilan u olgan xizmatlar o‘rtasida hech qanday o‘zaro muvofiqlik yo‘q. To‘lovchi jamiyat a’zosi sifatida soliq to‘lashga majburdir. Zakot ham har bir musulmon tomonidan Islom davlatiga to‘lanadi, bunda to‘lovchi davlatdan qanday foyda olishidan qat’i nazar, hech qanday to‘g‘ridan-to‘g‘ri almashuvsiz to‘lanadi.

3. In taxes, there is no reciprocity between the amount collected and services received by the payer. The payer is required to pay taxes as a member of society. Zakah is also paid, without any direct exchange, by every Muslim to the Islamic state, regardless of the benefits that the zakah payer may get from the state.

4. Zakot va, ularning zamonaviy falsafasida, soliqlar moliyaviy maqsadidan tashqari ijtimoiy, iqtisodiy va siyosiy maqsadlarga ham ega.

4. Zakah and, in their modern philosophy, taxes, have social, economic, and political objectives besides their financial objective.

Yuqoridagi o‘xshashliklardan tashqari, zakot va zamonaviy soliqlar o‘rtasida ko‘plab farqlar mavjud:

Outside the above points of similarity, differences between zakah and modern taxes are numerous:

1. Birinchi sezilarli farq nomda bo‘lib, u muhim ma’nolarni anglatadi. Zakot so‘zi lug‘atda poklik, o‘sish va barakani bildiradi. Islomning bu rukni uchun aynan shu so‘z tanlangan, toki zakotda ushbu ma’nolar mujassam bo‘lsin. “Soliq” esa majburlash, baholash va yuklamani nazarda tutadi. Arabcha soliq ma’nosidagi “daribah” so‘zi ham xuddi shu yuklama va majburiyat ma’nosini ifodalaydi. Alloh taolo aytadi: “Ular xorlik va xasislik bilan qoplandilar [duribat]”. Shunday ekan, soliq yuk va majburiyat sifatida qaraladi. Zakot esa poklik, muqaddaslik va o‘sishga undaydi. Bundan shu ma’no kelib chiqadiki, Alloh yuklagan haqni kambag‘allarga bermasdan, boylikni cheklangan holda to‘plash boylikni gunoh va yomonlik manbaiga aylantiradi. Zakot berish esa mol-mulkni kamaytirsa-da, aslida o‘sish sabablarini keltirib chiqaradi.

1. The first striking difference is the name, which has important indications. Zakah as a word means purity, growth, and blessing. The word is selected for this pillar of Islam in order to incorporate these meanings in zakah. "Tax" implies imposition, estimation, and charge. The Arabic word for tax, "Daribah", has the same indication of charge and imposition. God says "And they were covered [duribat] with humiliation and miserliness."3 Consequently, a tax is looked upon as a charge and liability. While zakah inspires purity, sanctity, and growth. It is implied that hoarding wealth without cleansing it by giving the right God imposes to the poor makes wealth a source of sin and evil, and that giving zakah -- though it reduces the wealth -- in fact brings reasons for growth.

Xudo aytadi: "Xudo sudni barcha barakadan mahrum qiladi, sadaqa qilingan amallarni esa o'stiradi."4 "Va Uning yo'lida nimani sarflasangiz, U uning o'rnini to'ldiradi." Payg'ambar ﷺ esa: "Sadaqa tufayli mol-dunyo hech qachon kamaymaydi", deganlar.6

God says "God will deprive interest of all blessing, but will give growth for deeds of sadaqat."4 "And nothing do ye spend in his cause but he replaces it." and the Messenger (p) says, "Wealth never decreases as a result of sadaqah."6

Bundan tashqari, zakot nafaqat zakot berilgan mol-mulk uchun, balki uni to'lovchi shaxs uchun ham, shuningdek oluvchi uchun ham poklanish tuyg'usini beradi, chunki u kibrdan, nafratdan va xudbinlikdan poklaydi va kambag'alga xayrixoh qo'l beradi. Alloh taolo aytadi: "Ularning mollaridan sadaqa oling, shunda ularni poklaysiz va tozalaysiz." Note: the instruction says to write "God" rather than "Allah", so the Uzbek word for God should be used instead. Correcting that: Bundan tashqari, zakot nafaqat zakot berilgan mol-mulk uchun, balki uni to'lovchi shaxs uchun ham, shuningdek oluvchi uchun ham poklanish tuyg'usini beradi, chunki u kibrdan, nafratdan va xudbinlikdan poklaydi va kambag'alga xayrixoh qo'l beradi. Xudo aytadi: "Ularning mollaridan sadaqa oling, shunda ularni poklaysiz va tozalaysiz."