Zakotni soliq sifatida qarasak, uning sog'lom kapital solig'ining barcha talablariga javob berishini ko'ramiz, chunki u kapital solig'ining kamchiliklarini bartaraf etadigan zarur qoidalarga rioya qilinishini ta'minlaydi va shu bilan birga afzalliklarini saqlab qoladi.
Looking at zakah as a tax, we find that it fulfills all the requirements for a healthy tax on capital, by observing the necessary rules that eliminate the disadvantages of taxes on capital, while preserving the advantages.
1. Islom har qanday turdagi kapitaldan zakot olishni talab qilmaydi. U faqat o‘sadigan kapitaldan olinadi. O‘sadigan kapital – odatda daromad keltiradigan boylikdir (egasi uni bekor yotqizadimi yoki foydali ishlatadimi, buning ahamiyati yo‘q). Bu zakotni asosiy mablag‘dan emas, balki kapitalning daromadidan olish uchun shunday qilingan. "Zakot" so‘zining o‘zi arab tilida, jumladan, "o‘sish" ma’nosini ham bildiradi. Ba’zi faqihlar Qur’onda bu turdagi soliq uchun "zakot" so‘zining ishlatilishini aynan shu bilan izohlaydilar: zakot faqat o‘sadigan mol-mulkdan olinadi.6
1. Islam does not impose zakah on every kind of capital. It is only levied on growing capital. Growing capital is that wealth which usually has yield, (regardless of whether the owner renders the capital idle or profitable). This is in order to collect zakah from the proceeds of capital and not from the principal. The word "zakah" itself means inter alia -- "growth" in Arabic. Some jurists explain the use of the word "zakah" for this kind of levy in the Qur'an on the basis that zakah is levied only on growing assets.6
Shunga ko'ra, o'sish vositasi sifatida ishlatilmaydigan zeb-ziynat buyumlari zakot solinadigan mol emas, ammo to'plab qo'yilgan zeb-ziynat buyumlari zakotga tortiladi, chunki to'plash o'sishi mumkin bo'lgan narsani bekor holatga keltirishni anglatadi. Faqihlar egalarining turar joyi sifatida ishlatiladigan uylar zakotga tortilmasligi borasida ittifoqqa kelishgan.
Accordingly, jewelry that is not used as growing asset is not taxable, whereas hoarded jewelry is zakatable, since hoarding implies making idle what is otherwise growing. Jurists agree that houses used as residences of the owners are not zakatable.
Shuningdek, kiyim-kechak, mebel, minib yuriladigan hayvonlar, shaxsiy qurollar, hunarmandlarning asboblari hamda o'qish va tadqiqot uchun ishlatiladigan kitoblar ham shu jumladandir, chunki bularning hech biri o'smaydi va ularning egalarining asosiy ehtiyojlarini qondirish uchun shaxsiy foydalanishga ajratilgan.7 Biroq shuni e'tiborga olish kerakki, odam tomonidan o'rnatilgan soliq tizimlarida turar-joy uylari odatda soliqqa tortiladi, hatto harakatdagi boylik turlari ham ko'p mamlakatlarda soliqqa tortiladi.8
Neither are clothes, furniture, riding animals, personal weapons, craftsmen's tools, and books used for study and research, because all these do not grow and are assigned for personal use to satisfy basic needs of the owners.7 We must, however, note, that in man-made taxation systems residential houses are usually taxable even mobile forms of wealth are taxable in many countries.8
2. Shariat fixed capital, masalan, zavodlar va ko'chmas mulk, o'zining o'zidan zakot solmaydi, faqat aylanma kapitaldan zakot oladi. Buning sababi shuki, fixed capital o'z daromadi va o'sishi orqali zakotga tortiladi, xuddi matnlar bilan zakot solinmaydigan qishloq xo'jaligi yerlari kabi. Qishloq xo'jaligi yerlariga o'xshash narsalar – binolar va boshqa foydalaniladigan kapital. Bu tamoyil zakot jamg'arish istagiga salbiy ta'sir qilmasligi va jamg'aruvchilarni fixed capitalga solinadigan soliqlardan qochish uchun daromadlarini sarflashga undamasligi uchun amal qilinadi.
2. Shari'ah does not impose zakah on fixed capital itself, such as factories and real estate, but only on circulating capital, on the grounds that fixed capital is zakted via its yield and growth, like agricultural land which is not zakted by virtue of texts. Similar to agricultural land are buildings and other exploited capital. This principle is observed in order that zakah does not negatively affect the desire to save and does not induce savers to spend their income to avoid taxes levied on fixed capital.
3. Shariat zakotni barcha miqdordagi mablag'ga majburiy qilmaydi. Nisob — zakot majburiy bo'lmaydigan kamhol boylikning eng kam darajasi sifatida qaraladi. Nisob sakson besh gramm oltinga teng deb baholanadi va bu miqdordagi mablag'ga har yili zakot joriy qilinadi, agar u egasining asosiy ehtiyojlarini qondirish uchun zarur bo'lgandan ortiqcha bo'lsa; asosiy ehtiyojlar esa vaqti-vaqti bilan turlicha bo'ladi.
3. Shari'ah does not impose zakah on all amounts of capital. nisab is considered a minimum level of richness below which zakah is not obligated. Nisab is estimated at the equivalent of eighty-five grams of gold, and zakah is imposed on that amount of capital once every year, provided it is in excess of what is needed to satisfy the basic needs of the owner; basic needs which differ from time to time.
4. Islom, shuningdek, kapitalga solinadigan zakot miqdorini mo'tadil darajada, atigi 2,5% qilib belgilaydi.5
4. Islam also determines the rate of zakah on capital at a moderate level, at only 2.5
percent, belgilanganidek pul va savdo mollari uchun, hamda chorva mollari uchun taxminan belgilanganidek. Ushbu stavka bo'yicha zakot asosiy kapitalning o'zidan emas, balki kapitalning daromadidan undirilishi nazarda tutilgan. Diqqatga sazovor tomoni shundaki, ba'zi faqihlar bu masalani aniq ta'kidlaganlar, masalan, Ibn Qudama o'zining "al-Mug'niy" asarida bir yil o'tishi shart bo'lgan va shart bo'lmagan mollar o'rtasidagi farqni muhokama qilib shunday yozadi: "Bir yil o'tishi shart bo'lgan mollar — bu o'sish uchun mo'ljallangan mollardir, masalan, chorva mollari, savdo mollari va pul, shunda zakot aslida kapitalning daromadidan to'lanadi, bu esa ishni osonlashtiradi va soddalashtiradi, shuningdek, uni yildan-yilga takrorlash kapitalning o'zini kamaytirmaydi"9. Hanafiy mazhabidagi "al-Hidoya" muallifi esa shunday deydi: "Bir yil o'tishi zarur, chunki o'sishning amalga oshishi uchun muayyan vaqt bo'lishi lozim.
percent, as determined for money and trade assets, and as approximated with regards to livestock. At this rate, zakah is intended to be collected from the yield of capital and not from the principal itself. It is remarkable that some jurists explicitly mention this point, such as Ibn Qudamah in al Mughni, who discusses the distinction between assets for which the passage of one year is required and those for which it is not: "Kinds for which the passage of one year is required are those designated for growth, such as livestock, trade assets, and money, so that zakah is actually paid out of the capital's income, thus making it easier and simpler, such that its repetition year after year does not deplete the capital itself."9 The author of al Hidayah, a Hanafite, asserts that "The passage of a year is necessary because there ought to be a certain period of time for growth to be realized.
Bu davr bir yil deb hisoblanadi, bu yil to'rt fasldan iborat bo'lib, shu davomida narxlar o'zgarib turishi mumkin." Ibn al-Humam o'zining "Fath al-Qadir" asarida bir yil shartining asosini quyidagicha izohlaydi: zakot, ibodat va Allohning sinovi bo'lishi bilan birga, o'z egasini kambag'al qilmasdan yoki o'zini muhtoj holatga solmasdan, kambag'alga yordam bo'lishi uchun mo'ljallangan; ya'ni boylar o'z mollarining ortiqcha qismidan, ozgina miqdorda, ko'pchilik ichidan ajratib berishlari kerak.
This period is estimated at one year, which includes the four seasons, in which prices may fluctuate." Ibn al Humam comments in his Fath al Qadir that the rationale for the condition of one year is that "zakah, in addition to being a worship and a test from God, is meant to be a relief to the poor without depriving the payer himself or making him poor, i.e., by having the rich give out of the excess of their wealth, a little out of plenty.
Shubhasiz, o'smaydigan mol-mulkka zakot majburiy qilinsa, zakot to'lovlari orqali bunday mol-mulk yil sayin kamayib boradi, holbuki zakot to'lovchining boshqa xarajatlari ham borligi ma'lum.
Obviously , obligating zakah on assets that do not grow leads to depletion of such assets by zakah payments year after year, knowing that the zakah payer has other expenses too.
Shunday qilib, o'sadigan mol-mulk uchun bir yil o'tishi sharti bu mol-mulkka o'sish va foyda berish uchun yetarli vaqt berish maqsadida qo'yilgan.10
Thus, the condition of the passage of a year for growing assets is meant to allow these assets to have sufficient time to grow and yield profits."10
Zakat on growing assets is meant to be collected from the yield of capital and not from the capital itself. But why does Shari'ah make the potential for growth the condition for zakatability, and not the actual realization of profit? Ibn Qudamah answers this question: "Actual growth alone is not considered the criterion because it is difficult to measure and to define accurately, especially since potentiality is considered a sufficient reason for a ruling in Shari'ah in many instances in place of actual realization."12
Zakah on growing assets is meant to be collected out of the yield of the capital and not out of the capital itself. But why does Shari'ah make potential for growth the condition for zakatability, and not actual realization of profit? Ibn Qudamah answers this question "Actual growth alone is not considered the criterion because it is difficult to measure and to define accurately, especially since potentiality is considered a sufficient reason for a ruling in Shari'ah in many instances in place of actual realization."12