Proporsional soliqlar — bu shunday soliqlarki, ularning stavkalari soliqqa tortiladigan narsalarning miqdoriga qaramay doimiy bo‘lib qoladi. Masalan, agar soliq stavkasi o‘n foiz bo‘lsa va bu stavka daromadning miqdoridan qat’i nazar barcha daromadga qo‘llanilsa, unda soliq proporsionaldir. Progressiv soliqlar — bu shunday soliqlarki, ularning stavkalari soliqqa tortiladigan narsaning miqdori oshishi bilan ortib boradi. Progressiv soliqlar odatda daromad guruhlari bo‘yicha qo‘llaniladi. Masalan, daromadning birinchi ming birligi uchun stavka o‘n foiz, ikkinchi ming uchun o‘n ikki foiz, uchinchi ming uchun esa o‘n besh foiz bo‘lishi mumkin.1 Bugungi kunda ko‘pchilik progressiv soliqlarni qo‘llab-quvvatlaydi va bunday soliq adolatliroq deb hisoblaydi, chunki u davlat xarajatlarining yukini soliq to‘lovchilarning to‘lov qobiliyatiga muvofiq taqsimlaydi. Progressiv soliqlarni qo‘llab-quvvatlash uchun odatda quyidagi dalillar keltiriladi:

Proportional taxes are those whose rates are constant regardless of the quantity of taxable items. If, for example, the tax rate is ten percent, and this rate applies on all income regardless of its size, then the tax is proportional. Progressive taxes are those whose rates increase with an increase in the amount of the taxable item. Progressive taxes are usually applied on the basis of income stratas. For example, the rate may be ten percent for the first one thousand units of income, twelve percent for the second one thousand, and fifteen percent for the third one thousand.1 Progressive taxes are supported by many people nowadays, who argue that this kind of tax is more just because it distributes the burden of government expenditures according to the ability of the taxpayers. The following arguments are usually forwarded in support of progressive taxes:

1. Boy odamlar iqtisodiy ortib boruvchi daromad qonunidan foyda oladi, shunga ko'ra ular qancha ko'p to'plasa, shuncha yuqori daromad va yanada ko'proq to'plash imkoniyatiga ega bo'ladi.

1. Wealthy persons benefit from the economic law of increasing returns, so that the more they accumulate, the more they can obtain higher returns and more accumulation.

Bu boylik to'plash va daromad olish qobiliyati mutanosib ravishda emas, balki undan ko'proq oshadi, shuning uchun bunday shaxslarga solinadigan soliq ham mutanosib bo'lmasdan, undan ko'proq bo'lishi kerak.

This ability to accumulate and to earn increases more than proportionally, so the tax applied on such persons must also be more than proportional.

2. Progressiv soliqlar jamiyatdagi daromad va boylikdagi katta farqlarni bartaraf etishning eng qulay vositasidir. Boylik noto‘g‘ri taqsimlangan vaziyatga duch kelganimizda, progressiv soliqlar vaziyatni to‘g‘rilaydi va boylar bilan kambag‘allar o‘rtasidagi iqtisodiy tafovutni qisqartiradi.

2. Progressive taxes are the most accessible means to eliminate great differences in income and wealth in a society. Whenever we are confronted with a situation of badly distributed wealth, progressive taxes rectify the situation and shrink the economic gap between rich and poor.

Shubhasiz, zakot proporsional bo'lib, zakot to'lanadigan mol miqdori oshgani sari stavkani oshirish tamoyilini qabul qilmaydi. Zakot to'lanadigan har bir mol-mulkka qo'llaniladigan stavka doimiydir. Bu barcha zakot tortiladigan aktivlarga taalluqlidir: qishloq xo'jaligi mahsulotlari, chorva mollari, savdo aktivlari yoki naqd pul. Ba'zi zamonaviy tadqiqotchilar chorva mollaridagi zakotning regressiv stavkaga ega ekanini, ya'ni chorva mollari miqdori oshgani sari stavka pasayishini fikr qilishadi. Ular bunday regressiyani Arabiston yarim orolining qattiq cho'l muhitida chorvachilikni rag'batlantirishga qaratilgan urinish deb hisoblashadi.

It is clear that zakah is proportional, i.e., it does not take the principle of increasing the rate with increases in the quantity of the zakatable item. The applicable rate on an item is constant. This applies to all zakatable assets: agricultural products, livestock, trade assets, or cash. Some contemporary researchers think zakah on livestock has a regressive rate, i.e., the rate declines as the amount of livestock increases. They consider such regression as an attempt to encourage cattle raising in the harsh desert environment of the Arabian peninsula.

Bu tafsir noto'g'ri, aslida chorva mollaridan olinadigan zakot miqdori umuman olganda 2 foiz hisoblanadi.5

This interpretation is incorrect, in fact, the rate of zakah on cattle is generally 2.5

percent, with slight differences that relate only to segmental increases in the number of animals subject to zakah. The rate of 2.5 percent (generally speaking) is very obvious in the case of cows and camels, while in the case of sheep there is a misunderstanding that arises from the inclusion of lambs and baby sheep. In estimating the nisab of forty sheep, baby sheep are not counted, and the rate is one sheep for forty sheep (2.5

percent, with slight differences that relate only to segmental increases in the number of animals subject to zakah. The rate of 2.5 percent (generally speaking) is very obvious in the case of cows and camels, while in the case of sheep there is a misunderstanding that arises from the inclusion of lambs and baby sheep. In estimating the nisab of forty sheep, baby sheep are not counted, and the rate is one sheep for forty sheep (2.5

foiz). Qo'ylar soni qirqdan oshganda, bolalari ham zakot hisoblanadigan boshlar umumiy soniga kiritiladi, ammo bu bolalar zakot to'lovida qabul qilinmaydi.

percent). As the number of sheep increases above forty, baby animals are included in the total count of zakatable heads, but these babies are not acceptable in zakah payment.

Birinchidan, zakot abadiy diniy majburiyat sifatida o‘zgarmaydi, vaziyatlar o‘zgarishi bilan u o‘zgarmaydi. U davr va muhitdan qat’i nazar, har bir musulmondan talab qilinadigan ibodatdir, holbuki progressiv soliqlar boylik va daromadning notekis taqsimlanishi bilan bog‘liq vaqtinchalik muammoni bartaraf etish uchun joriy etiladi. Ular o‘z maqsadiga erishish uchun stavkalari o‘zgartirilishi mumkin bo‘lgan moslashuvchan vositalardir.

Firstly, zakah as an eternal religious obligation, does not change because of changing circumstances. It is a worship required from every Muslim in all ages and environments, while progressive taxes are imposed to achieve rectify the transitory problem of skewed distribution of wealth and income. They are malleable tools whose rates may be altered in order to achieve their target.

Islom zarurat tug'ilganda qo'shimcha soliqlar joriy etilishiga to'sqinlik qilmaydi. Adolat ta'minlash va boylar bilan kambag'allar o'rtasidagi taqsimot tafovutini kamaytirish zarur bo'lsa, bunday soliqlar progressiv stavkalarga ega bo'lishi mumkin, agar ular xalqni vakillik qiluvchi va Alloh tomonidan yuborilgan muqaddas Kitob nuriga tayangan holda odillik bilan boshqaruvchi qonuniy hokimiyat tomonidan joriy etilgan bo'lsa.

Islam does not prevent the imposition of additional taxes when need arises. These taxes may have progressive rates if this is needed to achieve justice and to close the gap in distribution between rich and poor, provided such taxes are inacted by legitimate authority that represents the people and rules righteously in the light of the holy Book sent by God.

Ikkinchidan, zakot o'zi daromad va boylikni boylardan kambag'allarga qayta taqsimlaydi.

Secondly, zakah itself redistributes income and wealth from the rich to the poor.

Shunga ko'ra, u progressiv soliqlarning o'sha maqsadini amalga oshiradi: kambag'al tabaqalarning turmush darajasini aynan ko'taradi va butun yukni boylar zimmasiga yuklaydi, holbuki odatda soliqlar, hatto progressiv bo'lganda ham, jamiyatning barcha a'zolariga, jumladan boylarning o'zlariga ham ommaviy xizmatlar shaklida qaytariladi.

Consequently, it fulfills the same objective of progressive taxes by specifically raising the level of living of poor classes and levying the whole burden on the rich while taxes, even progressive ones, are usually rendered, in the form of public services, to all members of the society, including the rich themselves.

Uchinchidan, Islom boylik va daromadning to‘planib qolishi muammosini bir necha vositalar orqali hal qiladi. Zakot ulardan faqat biridir. Bu vositalarga meros tizimi, noqonuniy manbalardan olingan boylik va daromadni musodara qilish, foiz (riba), sudxo‘rlik va monopoliyani taqiqlash kiradi. Shunday qilib, progressiv soliqlarning maqsadlari ushbu vositalarning barchasi birgalikda amalga oshirilishi orqali ta’minlanadi.