Soliqlar, davlat tomonidan majburiy ravishda undiriladigan to‘lovlar sifatida, ma’lum sog‘lom aql tamoyillariga asoslangan bo‘lishi kerak, aks holda ular tartibsizlik va bezovtalik keltirib chiqaradi. O‘tgan bir necha asr davomida olimlar va soliq sohasi mutaxassislari bu tamoyillar haqida bahslashib kelganlar. XVIII asrda Adam Smit bu tamoyillarni quyidagicha jamlagan: adolat, aniqlik, qulaylik va tejamkorlik tamoyillari.1 Shu sababli ushbu bob to‘rt bo‘limdan iborat bo‘lib, unda bu tamoyillar soliqlar va zakot bilan bog‘liq holda muhokama qilinadi.

Taxes, as obligatory levies enforced by the state, must be based on certain principles of common sense, otherwise they cause unrest end disturbance. Scholars and taxation experts throughout the past few centuries have argued over these principles. Adam Smith in the eighteenth century sums up these principles as: the principles of justice, certainty, convenience, and economy.1 This chapter consequently has four sections in which these principles are discussed in relation to both taxes and zakah.

Smitning fikricha, adolat tamoyili davlat fuqarolarining hammasi davlat xarajatlarini moliyalashtirishda ishtirok etishini anglatadi, har biri o'z imkoniyatiga ko'ra, ya'ni davlat tomonidan himoya qilinadigan daromadiga mutanosib ravishda.[2][3] Bu tamoyil umuman Shariat bilan va zakotning o'zi bilan uyg'un keladi, bu haqda ushbu bo'limda batafsil bayon etiladi.

The principle of justice, according to Smith,2 means all citizens of the stats must share in financing the government's expenditures, each according to his ability, i.e. in proportion to his income, which is protected by the state.3 This principle is consistent with Shari'ah in general and with zakah itself, as will be explained in this section.

Adolat Islomda umumiy tamoyildir. U Allohning sifatlaridan biri, osmonlar va yer unga tayangan go'zal ismlaridan biridir. Uni o'rnatish uchun Alloh payg'ambarlar va kitoblar yubordi. Qur'onda aniq so'zlar bilan bayon etilgan: "Biz oldin ham elchilarimizni aniq dalillar bilan yubordik, ular bilan kitob va mezonni (haq bilan nohaqni ajratuvchi tarozini) nozil qildik, toki odamlar adolat bilan qiyom qilsinlar."{Hadid, 25} Adolat tamoyili zakotda quyidagicha namoyon bo'ladi:

Justice is a general principle in Islam. It is one of the characters of God, one of His glorious names on which the heavens and earth are based, for the establishment of which God sent messengers and Books. The Qur'an declares in explicit words, "We sent aforetime Our apostles with clear signs, and sent down with them the Book and the Balance (of right and wrong) that people may stand forth in justice."4 This principle of justice is apparent in zakah in the following manner:

1. Majburiyatda tenglik Zakot nisob miqdoriga ega bo‘lgan har bir musulmonga farz qilinadi, irqi, rangi, ijtimoiy mavqei yoki jinsidan qat’i nazar. Kuchsiz va kuchli, zodagon va oddiy, hukmdor va fuqarolar, olim va johil — zakot majburiyatida hammasi tengdir. Bu holat soliqlardan farq qiladi, ayniqsa o‘tmishdagi G‘arbda, zodagonlar va ruhoniylar soliqdan ozod etilgan paytlarda.5

1. Equality in obligation Zakah is obligated on each Muslim who owns nisab, regardless of race, color, social status, or sex. The weak and the strong, the noble and the common, the governor and the subjects, the learned and the ignorant. All are equal in the obligation of zakah. This is not the case with taxes, especially in past Western applications when nobles and clergymen were exempt from taxes.5

Ibn Hazm aytadi: "Zakot erkaklar va ayollar, kattalar va bolalar, aqli joyida bo‘lganlar va aqli noqislar uchun farz qilingan, chunki Alloh taolo aytadi: «Ulardan molining sadaqasini ol, shu bilan ularni poklaysan va tozalaysan»[1]. Bu hamma uchun amal qiladi, chunki barcha kishilar Xudoning poklash va tozalashiga muhtojdir. Xudoning Elchisi ﷺ Muoz’ga shunday degan: «Ularga xabar ber, Xudo ularning ustiga sadaqa farz qildi, bu ularning boylaridan olinib, kambag‘allariga beriladi». Bu matn har bir boy musulmonni o‘z ichiga oladi."6

Soliqqa nisbatan aniqlik tamoyili shundan iboratki, soliq boshqacha talqin qilishga yoki ixtiyoriy qo'llashga yo'l qoldirmaydigan darajada, aniq va noaniqliksiz belgilangan bo'lishi kerak. Aniqlik to'lanishi kerak bo'lgan summani hisoblash va belgilashga qo'shimcha ravishda to'lov muddati va tartibiga ham taalluqlidir. Adam Smitning fikricha, aniqlik tamoyili juda muhim, chunki soliq to'lovchi o'zining barcha majburiyatlarini aniq bilishi lozim. Smitning fikriga ko'ra, aniqlik hatto adolatning o'zidan ham muhimroq bo'lishi mumkin.

Certainty in taxation means the tax must be well defined in an exclusive manner without ambiguity that leaves room for arbitrary application. Certainty refers to time and procedure of payment in addition to the calculation and definition of the amount that must be paid. Adam Smith believes the principle of certainty is very important, since the taxpayer must know with certainty all his obligations. Certainty, according to Smith, may even be more important than justice itself.

Shubhasizki, har qanday soliq tizimining barqarorligi ko'p jihatdan noaniqlikning yo'qligi bilan bog'liq.

There is no doubt that certainty has much to do with the stability of any tax system.

Agar soliqtolovchilar soliqlar, ularning stavkalari va to‘lash tartibiga o‘rganib qolsalar, soliq to‘lash ular uchun ham, davlat uchun ham osonroq bo‘ladi. Shu sababli, Canard kabi ba'zi soliq mutaxassislari har bir eski soliqni yaxshi, har bir yangi soliqni esa shubhali deb hisoblaydilar. Soliq tizimining barqarorligi, xuddi biznes huquqining barqarorligi kabi, tizimga va uning kelajagiga, shuningdek, iqtisodiy faoliyatning farovonligiga bo‘lgan ishonchni mustahkamlashga yordam beradi.28

If the taxpayers become accustomed to the taxes, their rates, and payment procedures, tax payments become easier for them and for the government as well. Because of this, some taxation specialists, like Canard, believe that every old tax is good and every new tax is dubious. Stability of the taxation system, like stability of business law, helps build confidence in the system and its future, and thus in the prosperity of economic activities.28

Shubhasiz, zakot tizimi yuqori darajadagi aniqlikni ta'minlaydi. Zakot Allohning abadiy Kitobida Olloh tomonidan joriy etilgan; hech kim unga biror narsani qo'sha olmaydi yoki undan o'chira olmaydi. Uning miqdorlarini Olloh belgilagan, ularni Olloh Elchisi bizga rivoyat qilib etkazgan, va bizda uni izohlovchi va batafsil bayon etuvchi boy fiqhiy meros mavjud. Zakotning barcha asosiy hukmlari qat'iy bo'lib, hech qanday inson sa'y-harakati bilan o'zgartirilmaydi. Bu asosiy hukmlarni bilish Islom dinining bir qismi sifatida har bir musulmon uchun farzdir. Zakot insoniyat hech qachon bilmagan eng barqaror moliyaviy muassasadir.

Qulaylik, Adam Smith tomonidan berilgan soliqqa oid uchinchi tamoyil, shuni anglatadiki, soliq va uni undirish tartiblari soliq to'lovchilar uchun eng qulay qilinishi kerak, shunda ular soliqni xursandchilik va mamnuniyat bilan, yoki hech bo'lmaganda shubhasiz va noqulaylik tug'dirmasdan to'laydilar.

Convenience, the third principle of taxation given by Adam Smith, means that the tax and its collection procedures must be made most convenient to taxpayers, so they give the tax with pleasures and satisfaction, or at least without doubt or inconvenience.

Islom qonunlari va zakot haqidagi ko'rsatmalarga bir nazar tashlansa, bu tamoyilga qanchalik rioya qilinishi ayon bo'ladi. Bu ko'plab holatlarda yaqqol namoyon bo'ladi:

A quick glance at Islamic laws and instructions about zakah reveals how much this principle is observed. This is apparent in many occasions:

1. Ahmad Abdulloh ibn Umardan rivoyat qiladi: Rasululloh ﷺ shunday degan: "Musulmonlarning chorva mollaridan olinadigan sadaqa ularning suv ichadigan joylarida yig'ilsin." Ahmad va Abu Dovud rivoyat qilgan boshqa bir variantda Nabiy ﷺ shunday degan: "Zakot beriladigan mollarni olib kelish ham, olib ketish ham bo'lmasin. Ularning vojib sadaqasi faqat o'z joylarida yig'ilsin."29 Al-Xattobiyning aytishicha, "olib kelish ham, olib ketish ham bo'lmasin" degani, zakot to'lovchilardan mollarini yig'uvchiga olib kelishni talab qilmaslik kerak, shuningdek to'lovchilar yig'uvchi zakotga oid mollarni ta'qib qilishini qiyinlashtirish niyatida mollarini undan olib ketmasliklari kerak, degani. Zakotga oid mollar o'sha mollar joylashgan mahallalarda sanalishi va zakot o'sha yerda baholanishi lozim.30 Ash-Shavkoniy qo'shimcha qiladi: "Bu hadis yig'uvchi zakot yig'ish uchun sayohat qiladigan kishi ekanini bildiradi, chunki bu to'lovchilar uchun osonroqdir."31

1. Ahmad reports from 'Abd Allah bin 'Umar that the Messenger (p) said "Sadaqat of Muslims' livestock must be collected at their watering places." in another version reported by Ahmad and Abu Daud, the Prophet (p) said, "There should be no bringing or taking away of zakatable assets. Their due sadaqat must not be collected except in their own locales."29 According to al Khattabi, "No bringing and no taking away" means zakah payers must not be asked to bring their assets to the collector, nor should the payers take their assets away from the collector with the intention of making it difficult for him to pursue the zakatable items. Zakatable items must be counted and zakah estimated in the localities of these assets."30 Al Shawkani adds, "This saying means the collector is the one who travels for zakah collection, since this is easier for payers."31

2. Payg'ambarning ko'rsatmalari zakotga tegishli mollarning eng yaxshisidan emas, balki o'rtacha sifatlisidan to'g'ri zakot olishni buyuradi. Mu'oz ibn Jabalga bergan ko'rsatmasida Payg'ambar ﷺ

Iqtisodiy tamoyil shuni anglatadiki, soliqlarni yig'ish xarajatlari eng kam darajada bo'lishi kerak. Bu xarajatlarga davlat to'laydigan narsalar kiradi, masalan, soliq yig'uvchilarning maoshlari, ma'muriy va transport xarajatlari, shuningdek, to'lovchilar hisobotlar va hisob-kitoblarni tayyorlash yoki baholangan summalarga qarshi shikoyat va e'tirozlarini ko'rib chiqish uchun sarflaydigan mablag'lar.

The economical principle means collection cots must be minimum. These cots includes what the state pays, such as collectors' salaries and administrative and transportation costs, in addition to what the payers expend to prepare reports and accounts or to process their complaints or objections to the estimated amounts .

Shubhasiz, soliqning maqsadi davlatga sof daromad keltirib, jamoat xarajatlarini moliyalashtirishdir. Tejamkorlik tamoyili rioya qilinmaganda, tushumning katta qismi yig'im jarayonining o'zini saqlab turishga sarflanadi.34

Obviously, the purpose of a tax is to bring net income to the state to finance public expenditures. When the principle of economy is not observed, a large portion of proceeds is used to sustain the collection process itself.34

Islom isrofgarchilikni taqiqlaydi va me'yorga rioya qilish, ba'zan esa tejamkorlikni buyuradi. Bu xulq jamoat mablag'lariga ham, shaxsiy sarf-xarajatlarga ham bir xil darajada tegishlidir. Balki Islom huquqi jamoat mablag'laridan foydalanishda tejamkorlikka yanada ko'proq e'tibor beradi.

Islam prohibits extravagance and ordains moderation and sometimes thrift. This applies as much to public funds as to individual spending. Rather Islamic law is much keener to economize when using public funds.

Oldin ko'rsatilganidek, Rasul ﷺ zakot yig'uvchilarga berilgan sovg'alar masalasida qanchalik qat'iy bo'lganlari va yig'im xarajatlarini tejashga qanday e'tibor qaratganlari ma'lum. U zot ﷺ zakot to'lovchilardan sovg'a qabul qilgan yig'uvchilardan g'azablanib, bu sovg'alarni davlat xazinasiga topshirishni buyurganlar.

It was show earlier how strict the Messenger (p) was about gifts to zakah officers, and economizing collection costs. He was angered by collectors who accepted gifts from payers, and asked them to give these gifts to the public treasury.

Zakot, asosan, yig'ilgan joyning o'zida sarflanishi kerak, bu esa transport xarajatlarini tejaydi. Biz avvalroq ko'rdikki, zakot xodimlari yig'im uchun borib, hech qanday qoldiq mablag'siz qaytib kelishgan, chunki ular barcha tushumni o'sha hududning o'zida tarqatib yuborishgan.

Zakah, in principle, must be spent in the same locale it is collected, it economizes transportation coats. We saw earlier how zakah officers went for collection and came back with no residual funds, since they distributed all proceeds in the same area.