Soliq huquqiy asosining bir necha nazariyalari mavjud. Birinchisi shartnoma nazariyasi bo‘lib, XVIII asr ko‘plab faylasuflari tomonidan qabul qilingan. Ular soliq davlat va fuqaro o‘rtasidagi shartnomaviy munosabatga asoslangan, deb ta’kidlaydilar: soliqlar davlat tomonidan ko‘rsatiladigan xizmatlar, masalan, xavfsizlik va boshqa jamoat xizmatlari evaziga to‘lanadi. Bu g‘oya Jan-Jak Russoning ijtimoiy shartnoma nazariyasiga asoslanadi. Mirabo fikricha, soliq jamiyat himoyasi uchun shaxs tomonidan oldindan to‘lanadigan narx bo‘lib, xuddi sotuv shartnomasidagidek. Adam Smit fikricha, shartnoma ijara shartnomasiga o‘xshaydi: davlat shaxslarga xizmatlar taqdim etadi, ular esa ular uchun ijara haqi to‘laydilar. Monteske va Gobbs esa bu sug‘urta shartnomasiga o‘xshaydi, deb ta’kidlaydilar: soliq shaxs tomonidan boyligining qolgan qismini himoya qildirish uchun to‘lanadigan sug‘urta mukofotidir.

Several theories explain the legal foundation of taxes. The first is the contractual theory. This is adopted by many philosophers of the eighteenth century, who argue that the tax is based on a contractual relationship between the state and the individual, whereby taxes are paid in exchange for services provided by the state, such as security and other public services. This is founded on Jean Jacques Rousseau's theory of social contract. According to Mirabo, the tax is a price paid in advance by the individual for the community's protection, like in a sales contract. According to Adam Smith, the contract is like a rental one, whereby the state provides individuals with services and they pay rent for them, while Montesquieu and Hobbs argue that it is like an insurance contract, whereby the tax is a premium paid by the individual to insure protection of the rest of his wealth.

Bu nazariyaning tanqidchilari uni asossiz deb hisoblaydilar, chunki soliq to'lovchi oladigan foyda bilan to'lagan soliqlar o'rtasida almashinuvda adolatni ta'minlashning imkoni yo'q: xavfsizlik, huquqni muhofaza qilish, sud tizimi, ta'lim va milliy mudofaaga davlat sarflarining har bir fuqaro oladigan aniq foydasini baholash mumkin emas. Agar har bir shaxs olgan foydani o'lchash mumkin bo'lganda ham, bu nazariya adolatsiz xulosaga olib keladi: odatda davlat xizmatlariga ko'proq muhtoj bo'lgan kambag'allar davlat moliyasining eng katta yukini ko'tarishi kerak bo'ladi. "Sug'urta" munosabatlari yana shu sababli tanqid qilinadiki, u davlat rolini faqat xavfsizlik va himoya bilan cheklaydi hamda to'liq emas sug'urta hisoblanadi, chunki sug'urtalangan shaxsga odatda ko'rilgan zararlar uchun sug'urta qoplamasi beriladi, davlat esa mulk yo'qotilishi uchun tovon to'lamaydi.

Critics of this theory believe it is ill-founded, since there is no way of realizing justice in any exchange between taxes and benefits received by the taxpayer, since it is impossible to estimate the exact benefit each citizen receives from the public expenditure on security, law enforcement, judiciary system, education, and national defense. Even if it were possible to measure the benefits received by each individual, this theory leads to the unjust conclusion that the poor, who usually need more of the state's services, must carry the largest burden of state finance. The "insurance" relationship is further criticized because it restricts the role of the state to security and protection only, and is an incomplete insurance since an insured normally compensates the insured for losses incurred, while the state does not give compensation for loss of property.

Ikkinchi nazariya – davlat suvereniteti nazariyasidir. Bu nazariya soliqlarni suveren organ sifatida davlatning vakolati bilan izohlaydi. Davlat jamiyat a'zolarining barchasi o'rtasidagi hamjihatlik tamoyiliga ko'ra soliq yukini taqsimlash huquqiga ega, ular davlat xizmatlaridan qanday foyda olishidan qat'i nazar.1

The second theory is that of state sovereignty. This theory explains taxes by the authority of the state as the sovereign body, which has the right to distribute the burden of taxes according to the principle of solidarity of all members of society, regardless of any benefits they receive from the state's services.1

Zakotning nazariy asosini tushuntirishga qaratilgan bir qancha nazariyalar mavjud. Ushbu bobda to'rtta nazariya ko'rib chiqiladi: majburiyat nazariyasi, xalifalik (o'rinbosarlik) nazariyasi, o'zaro hamjihatlik nazariyasi va birodarlik nazariyasi.

There are several theories that attempt to explain the theoretical foundation for zakah. Four theories are discussed in this chapter: the theory of obligation, the theory of vice-generency, the theory of mutual solidarity, and the theory of brotherhood.

Ushbu nazariya tarafdorlari zakotni boshqa farzlarni izohlagandek izohlaydilar, ya'ni: Eng Ulug' va Rizq beruvchi bo'lgan Alloh (Xudo)ning Unga shukr qilish uchun bandalariga farz yuklash, va yomonni yaxshidan ajratish uchun ularni sinash haqqi bor. Inson bekorga yaratilmagan va yo'q bo'lib ketishga tashlab qo'yilmagan; Xudo aytadi: "Siz meni bekorga yaratdik va bizga qaytarilmaysiz, deb o'yladingizmi?"2 "Inson o'zini befoyda qoldiriladi, deb o'ylaydimi?"3 Insonlar rolsiz va xabarsiz qoldirilmagan. Xudo insonlarni hidoyatga boshlash, ogohlantirish va Xudoning amrlari hamda Uning belgilagan majburiyatlari haqida xabardor qilish uchun elchilar va payg'ambarlar yuboradi, "yomonlik qilganlarni qilmishlariga yarasha jazolash va yaxshilik qilganlarni eng yaxshi mukofot bilan mukofotlash uchun".4

Supporters of this theory explain zakah the same way other obligations are explained, i.e. that God, who is the Greater and Provider, has the right to charge his servants with an obligation in thankfulness to Him, and to test them so the wrongdoer can be distinguished from the doer of good. Human beings are not created in vain, nor are they left to be lost in nothingness, God says, "Did ye then think that we have created you a jest, and that ye would not be brought back to us?"2 "Does man think that he will be left purposeless?"3 Human beings are not left without a role and message . God sends messengers and prophets to guide, to warn, and to inform human beings of the commandments of God and the obligations He ordains, "so that He rewards those who do evil according to their deeds, and He rewards those who do good with what is best."4

Худди Аллоҳ таоло кун ва тунда беш маҳал намозни, ҳар йили бир ой рўзани ва умрда бир marta ҳажни фарз қилгани каби, инсон Яратувчини улуғлаши ва Унинг амрларини ҳурмат қилиши учун, шу тариқа Аллоҳ молиявий ибодат сифатида закотни тўлашни ҳам фарз қилди. Бунда инсон Аллоҳга шукр изҳор этиш ва Унинг розилигини излаш учун ўзининг севимли мол-мулкидан сарфлайди. Аллоҳ таоло шундай деган: «Ва нафсининг ҳирсидан сақланганлар — ана ўшалар нажот топгувчилардир».5

The same way God ordains the performance of payers five times every day and night, fasting one month every year and pilgrimage once in a lifetime, so that man can glorify the Creator and honor His rites, this same way God obligates the payment of zakah as a financial worship, whereby humans spend out of their dear assets in expression of thankfulness to God and in search of His pleasure, God says "And those saved from the covetousness of their own souls, they are the ones who achieve success."5

Bu nazariyaning asosiy elementi shundaki, barcha mollar aslida Allohga tegishlidir. Insonlar esa faqat xalifadirlar; Alloh esa hamma narsaning haqiqiy egasidir. "Ha, osmonlarda va yerda bor narsa Allohniki." "Osmonlarda va yerda bor narsa, ular orasidagi hamma narsa va tuproq ostidagi hamma narsa Unikidir." Bunda hech kimning hech qanday ulushi yo'q. "Ayting: Allohdan boshqa, deb o'ylaganlaringizni chaqiring. Ular osmonlarda ham, yerda ham zarracha miqdorda ham kuchga ega emaslar. Ularning bu ishda hech qanday ulushi yo'q va ulardan biri ham Allohga yordamchi emas." "Alloh barcha narsalarning Yaratuvchisidir va u barcha ishlarning Qo'riqlovchisi va Tadbirkoridir." "U shunday Zotki, barcha narsani yaratdi va ularni muayyan o'lchov bilan tartibga soldi." "Allohdan boshqa, ularga sig'inadiganlaringiz hatto bir pashshani ham yarata olmaydilar, agar hammasi birlashib bunga harakat qilsa ham."11

The basic element in this theory is that all goods belong, in fact, to God. Human beings are only vicegerents; God is the true owner of everything. "Yea, to God belongs all that is in the heavens and on earth."6 "To Him belongs what is in the heavens and on earth and all between them and all beneath the soil."7 No one, whatsoever has any share in this. "Say, call upon others whom ye fancy besides God. They have no power not the weight of an atom in the heavens or on earth. No sort of share have they therein, nor is any of them a helper to God."8 "God is the Creator of all things, and He is the Guardian and Disposer of all affairs.9 "It is He who created all things and ordered them in due proportion."10 Those on whom beside God ye call cannot create even a fly if they all together for that purpose."11

Xudo barcha narsalarning in'om etuvchisi va Beruvchisidir. Odamlar ishlab chiqaradigan va yaratadigan narsalar aslida Xudoga, shuningdek, insonning o'zi ham Unga tegishlidir. Iqtisodchilarning fikricha, ishlab chiqarish mavjud bo'lgan materiallardan foydalanadi, materiallarning aralashmasini va ularning nisbatlarini o'zgartiradi.12 Xudo aytadi: "Parvardigorimiz — har bir narsaga shaklini va tabiatini bergan, so'ngra unga yo'l-yo'riq ko'rsatgan Zotdir."13 "Osmonlarni va Yerni yaratgan, osmondan yomg'ir yog'dirib, u bilan sizlarni oziqlantiradigan mevalarni chiqarganyolg'iz Xudodir. Dengizda Uning amri bilan suzishingiz uchun kemalarni sizlarga bo'ysundirgan, daryolarni ham sizlarga bo'ysundirgan Zotdir. Va Quyosh bilan Oyni ham sizlarga bo'ysundirgan..." Zakot va soliqlar 259

God is the Bestower and the Giver of all things. What humans make and produce is in fact owned by God, along with man himself. Production, according to economists, utilizes already existing materials, changes the mixture of materials and their proportions.12 God says, "Our Lord is He who gave to each thing its form and nature, and further gave it guidance."13 "It is God who hath created the heavens and the earth, and sends down rain from the skies and with it bringeth out fruits wherewith to feed you. It is He who has made the ships subject to you, that they may sail through the sea by His command, and the rivers has He made subject to you. And He has made subject Zakah and Taxes 259

Inson ijtimoiy mavjudotdir. Bu haqiqat sotsiologlarga ma'lum bo'lganidek, musulmon olimlariga ham ma'lumdir. Har bir shaxsning boylik va daromad topishida ham jamiyatning katta hissasi bor. Shu sababli, xususiy boylikning bir qirrasi bir vaqtning o'zida jamiyat boyligining bir qismi bo'lishi kerak. Alloh musulmon jamoatiga shunday xitob qiladi: "Aql-idroki zaif kishilarga, Alloh sizlar uchun yashash vositasi qilib qo'ygan mol-mulkingizni topshirmang"30. Bu oyat mulk va boylik shaxslarga qanchalik tegishli bo'lsa, jamiyatga ham shunchalik tegishli ekanini bildiradi. Shu sababli musulmon faqihlari, boylik butun jamiyatga ham tegishli bo'lgani uchun, xususiy boyligini suiiste'mol qiluvchi kishilarning o'z mol-mulklari ustidan tasarruf yuritishiga yo'l qo'yilmasligi kerak, degan xulosaga keladilar. Diqqatga sazovor jihati, oyatda "sizlarning mol-mulkingiz" deyiladi, "ularning mol-mulki" emas. Bundan tashqari, boshqa bir oyatda bu ma'no yanada ochiqroq bayon etilgan. Alloh taolo aytadi: "Ey iymon keltirganlar! Mol-mulkingizni o'zaro bekorchilikka sarflamang, balki orangizda savdo-sotiq bo'lsin va o'zaro rozilik bilan bo'lsin. Va o'zingizni o'ldirmang. Albatta, Alloh sizlarga juda mehribondir"31. Shuni ta'kidlash kerakki, oyat boshqalarning mol-mulkini bekorchilikka yeyishni taqiqlaydi, garchi uni "sizlarning mol-mulkingiz" deb ifodalagan bo'lsa-da.

Human beings are social creatures. This is known to sociologists as much as it is known to Muslim scholars. Even in the procuring of wealth and income by every individual, there is a great contribution of society. Consequently, private wealth must have a facet that is part of the society's wealth at the same time, God addresses the Muslim community, "To those weak of understanding make not over your property which God hath made a means of support for you."30 This verse indicates that property and wealth belong to society as much as to individuals, to the extent that Muslim jurists deduct that abusers of their private wealth must be prevented from practicing control over their assets, since wealth belongs to the whole society as well. Notably, the verse says, "your property" and not "their" property. Moreover, in another verse, this meaning is more explicit. God says "O ye who believe, eat not your property among yourselves in vanities, but let there be amongst you profit and trade and mutual goodwill. Nor kill or despoil yourselves, for verily God hath been to you most merciful."31 It must be noted that the verse forbids eating each others' property in vanity, although it expresses it as "your property".

Musulmon jamiyati va jamoasi o'zaro birdamlik va o'zaro yordamga asoslangan. Bu hukm mol-mulkka ham, shaxslarga ham tegishlidir. Birovning mol-mulkini behuda sarflash jamiyat boyligini yeyish bilan barobardir, birovning huquqini buzish esa butun jamiyatga qarshi tajovuz qilish kabidir. Bu xuddi shu asos bilan: "Kim bir kishini o'ldirsa - qasos yoki yer yuzida fasod tarqatgani uchun bo'lmasa - go'yo butun xalqni o'ldirgandek bo'ladi, kim bir kishining hayotini saqlab qolsa, go'yo butun xalqning hayotini saqlab qolgandek bo'ladi"32. Marhum Rashid Rizo ushbu oyatga, ya'ni "Bir-biringizning mol-mulkingizni nohaq yemang", deb izoh berib, shunday deydi: "Bu ibora Islom tizimining muhim tamoyilini belgilaydi: jamiyatning butunligi shaxslarning mol-mulkida, to'g'ri ma'noda, ulush egasi ekanligi tamoyili. Bugungi sotsialistlar adolatli taqsimot tamoyilini izlaydilar, lekin Islomdan tashqarida izlashda davom etar ekanlar, uni hech qachon amalga oshira olmaydilar. Islom har bir musulmonning xususiy mulkini butun jamiyatga tegishli mulk deb hisoblaydi, lekin xususiy mulkchilik huquqini buzmagan holda. Har bir shaxs boy bo'lsin yoki bo'lmasin, jamoat manfaatlariga hissa qo'shishga majburdir. Bularning barchasidan tashqari, Islom boylarni xususiy boyliklari ustidagi, butun jamiyat manfaati uchun belgilangan bu huquqlardan tashqari, solih va xayrli amallar orqali musulmon birodarlarining farovonligiga va jamoaning umumiy farovonligiga doimiy ravishda hissa qo'shishga chaqiradi."33

Birodarlik, zakot farz bo'lishining to'rtinchi sababi, hamjihatlikdan ko'ra yurakda chuqurroq ildiz otgan va ta'siri kuchliroqdir, chunki hamjihatlik o'zaro almashinuvdir, birodarlik esa fidoyilik va o'zini ayamaslikni nazarda tutadi. Birodarlik erkak va ayollarning umumiy insoniyligidan bevosita kelib chiqadigan ruhiy tuyg'udir. U inson qo'lidan kelgan har qanday yordamni birodariga ko'rsatishni talab qiladi va o'zi uchun sevgan narsani birodari uchun ham sevishni talab qiladi.

Brotherhood, the fourth explanation for the obligation of zakah, is rooted deeper in the heart then solidarity and is more influential since solidarity is a mutual exchange while brotherhood implies selfless giving and sacrifice. Brotherhood is a spiritual feeling directly derived from the common humanity of men and women. It requires extending any help within one's power to one's brother, and loving for one's brother what one loves for oneself.

Brotherhood exists on two levels: one based on the common human bond and the other on the common faith. All human beings — regardless of color, ethnicity, language, social status, and religion — spring from one source, one single origin as children of Adam and Eve. God in the Qur'an calls humans "O children of Adam"34 or "O humanity."35 Human relations like mercy and brotherhood exist among people. This is emphasized in the Qur'an in more than one place: "{O mankind, reverence your guardian Lord who created you from a single person, created of like nature his mate, and from them twain scattered like seeds countless men and women; reverence God, through whom ye demand your mutual rights, and reverence the wombs that bore you, for God ever watches over you.}"36 The word "wombs" is a reminder that all mankind came from one single soul and are all related in this human brotherhood. The Prophet ﷺ

There are two degrees of brotherhood, one based on the common human bond and the other on the common faith. All human beings -- regardless of color, ethnicity, language, social status, and religion -- spring from one source, one single origin as children of Adam and Eve. God in the Qur'an calls humans "O children of Adam"34 or "O humanity."35 Human relations like mercy and brotherhood exist among people. This is emphasized in the Qur'an in more than one place: "O mankind, reverence your guardian Lord who created you from a single person, created of like nature his mate, and from them twain scattered like seeds countless men and women; reverence God, through whom ye demand your mutual rights, and reverence the wombs that bore you, for God ever watches over you."36 The word "wombs" is a reminder that all mankind came from one single soul and are all related in this human brotherhood. The Prophet (p)

"Va barchangiz, ey Xudoning bandalari, birodarlar bo'linglar", deydi u. Insoniy birodarlik bu dinning e'tiqodidagi asosiy tamoyillardan biridir. Islom erkaklar va ayollarni shu insoniy birodarlikka ishonishga va uni hayotlarida amalda qo'llashga chaqiradi. Payg'ambar ﷺ muntazam namozlardan so'ng shunday derdilar: "Ey Rabbim, Parvardigorimiz, hamma narsaning Rabbi va Egasi! Men guvohlik beraman, Sen yagona Ilohsan, Sening sheriging yo'q. Ey Rabbim, Xudoyim, hamma narsaning Xudosi va Egasi! Men guvohlik beraman, Muhammad ﷺ Sening bandang va Sening elchingdir. Ey Rabbim, Parvardigorimiz, hamma narsaning Rabbi va Egasi! Men guvohlik beraman, Xudoning barcha bandalari birodardir."38 Barcha insonlarning bu birodarligi ko'p ma'nolarni o'z ichiga oladi; ulardan biri shuki, hech bir inson boshqalar azob chekayotgan paytda Xudo yaratgan ne'matlardan xudbinlarcha bahra olishga haqli emas. Bu shuni anglatadiki, har kim Xudo barcha insoniyatga ato etgan ne'matlarni o'z insonlari bilan baham ko'rishi kerak.