Soliqlar doimo yashirib qolinishga moyil bo'ladi, hatto boshqa odamlar bilan muomalasida adolatli va halol bo'lgan kishilar tomonidan ham. Soliqlardan bo'yin tovlashning bir necha sabablari bor:

Taxes are always susceptible to evasion, even by individuals who are just and honest in their transactions with other people. Several reasons account for tax evasion:

xudbinlik va boylikka muhabbat, ma'lum bir soliq adolatli emas yoki soliq tushumlari adolatsiz ravishda sarflanadi, degan e'tiqod va boshqalar. Soliq qanchalik og'ir bo'lsa, odamlar uni to'lashdan qochishga shunchalik ko'proq urinadilar. Soliqdan qochishning ikki shakli bor. Eng keng tarqalgani soliq tizimining o'zidagi bo'shliqlardan eng katta darajada foydalanishdir. Soliqdan qochishning bu shakli shubhasiz qonun doirasida bo'ladi. To'lovdan qochishning ikkinchi yo'li noto'g'ri ma'lumot taqdim etishdir, bu esa soliqning to'liq yoki qisman bekor qilinishiga olib keladi. Bu odatda soliq yashirish deb ataladi.

selfishness and love of wealth, the belief that a certain tax is not just, or that tax proceeds are unjustly utilized, etc. The heavier the tax, the more people will attempt to escape paying it. Escaping tax payment takes two forms. The most common is to take utmost advantage of loopholes in the taxation system itself. This form of evasion is undoubtedly within the law. The other way of escaping payment is to present incorrect information which leads to total or partial elimination of the tax. This is commonly known as tax evasion.

Albatta, soliqlarni aldash bir necha jihatdan zarar yetkazadi:

Certainly, cheating on taxes hurts from several aspects:

A. Bu soliqdan tushadigan daromadni kamaytiradi.

A. It reduces the proceeds of the tax .

B. U zakot yig'ilishining asl maqsadi bo'lgan adolatli taqsimotni buzadi.

B. It disturbes the just distribution of the tax aimed for originally by its enactment.

C. Ba'zan soliq to'lashdan bo'yin tovlash natijasida yo'qotilgan mablag'larni qoplash uchun soliq stavkalarining oshishiga olib kelishi mumkin.

C. It may lead sometimes to an increase in tax rates in order to make up for funds lost because of tax cheating.

D. Cheklangan resurslar tufayli ba'zi foydali davlat faoliyatlarini kamaytirishi mumkin.

D. It may reduce some useful government activities because of limited resources.

E. U jamiyatda yolg'onchilikni yoyadi, chunki odamlar soliqdan qochish usullariga taqlid qilishga moyil bo'ladilar.

E. It spreads dishonesty society because people tend to imitate methods of tax escape.

Shunga ko'ra, barcha soliq qonunchiligi soliqdan bo'yin tovlashning oldini olish uchun huquqiy va ma'muriy tartib-qoidalarni belgilashga intiladi, quyidagi yo'llar bilan: 1. Soliq xodimlariga soliq to'lovchining hujjatlari va buxgalteriya kitoblarini tekshirish vakolatini berish.

Consequently, all tax legislations attempt to provide legal and administrative procedures to prevent tax escape, in the following ways 1. Authorizing tax officers to inspect the documents and books of the taxpayer.

2. To'lovchidan qasam bilan tasdiqlangan soliq deklaratsiyasini topshirishni talab qilish yoki noto'g'ri ma'lumot uchun qonuniy jazo xavfi ostida topshirish.

2. Requiring the payer to submit a tax return given under oath or at the risk of legal penalties for incorrect information.

3. Soliq to‘lashdan bo‘yin tovlaganlar haqida davlat idoralariga xabar bergan har bir kishini mukofotlash.

3. Rewarding anyone who informs the government of cases of tax evasion.

4. Ayrim soliqlarni manbada ushlab qolish, masalan, daromad solig'ini ish haqlarini daromad oluvchilarga to'lashdan oldin ish beruvchi tomonidan ushlab qolish.

4. Deducting certain taxes at the source, such as deducting income tax from salaries before they are paid to income earners.

5. Soliqlarni to‘lashdan bo‘yin tovlaganlik uchun og‘ir moliyaviy jarimalar va boshqa jazolarni qo‘llash.

5. Imposing heavy financial fines and other penalties for tax evasion.

6. Soliq organiga soliq to'lovchining barcha aktivlari ustidan boshqa kreditorlardan ustun huquqqa ega qonuniy garov (lien) huquqini berish.1

6. Giving the tax department a legal lein on all the assets of the tax payer with priority over other creditors.1

Bunday oldini olish choralariga qaramay, soliqdan bo‘yin tovlash holatlari barcha mamlakatlarda sudlarni to‘ldirmoqda va soliq teshiklaridan foydalanish shu qadar keng tarqalganki, u barcha millatlarda mutaxassislar tarmog‘ini vujudga keltirgan.

Despite these preventive measures, tax evasion cases fill the courts in all countries, and the use of tax loopholes is so widespread, it has spawned a network of experts in all nations.

Zakot soliqlardan bir necha asos bo'yicha farq qiladi. Uning ijrosi diniy, axloqiy, huquqiy va ma'muriy choralar bilan ta'minlanadi.

Zakah is different from taxes on several bases. Its enforcement is supported by religious, moral, legal, and administrative sanctions.

Musulmonlar zakotni boshqa barcha narsalardan oldin, ular bilan Alloh o‘rtasidagi munosabat sifatida qabul qiladilar. Bu ibodatning ma'nosidir. Musulmon faqihlari zakotning bu xususiyatini juda tez-tez ta'kidlaydilar.

Muslims treat zakah as a relation between them and God before any other thing. This is the meaning of a worship. Muslim jurists emphasize this nature of zakah very often.

Ibn al-'Arabiy aytadi: "Zakot aslida Xudoning haqqidir, lekin U o'z haqqini rizqini kafolatlagan kishilarga beradi, U: «Yer yuzida harakatlanuvchi har bir jonzotning rizqi Xudoning zimmasidadir», deganida." Hanafiy mazhabidagi Al-Kosoniy esa aytadi: "Zakotning asosi – nisob miqdoridagi mulkning bir qismini Xudoga berishdir. Bu esa uni faqirlarga haqiqiy topshirish orqali ularning mulkiga aylantirish bilan amalga oshadi... Xudo aytadi: «Ular bilmadilarmi, Xudo O'z bandalarining tavbasini qabul qilishini va sadaqalarni olishini?»3 Rasulullah ﷺ esa aytganlar: «Sadaqa faqirning qo'liga tushishdan oldin Eng Merhamatli Zotning qo'liga tushadi»4. Bundan tashqari, zakot ibodatdir, ibodat esa amalni butunlay Xudoga bag'ishlashdir."5

Ibn al 'Arabi says, "Zakah is, in fact, a right to God, but He transfers His right to those for whom he guarantees sustenance when He says 'There is no moving creature on earth but its sustenance is on God'."2 Al Kasani, a Hanafite, says, "The core of zakah is giving part of the owned nisab to God. This is done by making it the property of the poor through actual delivery to them . . . God says 'Know they not that God doth accept repentance from His votaries and receivers their sadaqah?'3 and the Messenger (p) says 'The sadaqah falls in the hands of the Most Merciful before it falls into the hands of the poor.'4 Moreover, zakah is a worship, and worship is the devotion of an action completely to God."5

Zakotni ado etayotganda, to'lovchida hech qanday ranjish yoki adolatsizlik hissi bo'lmaydi, chunki zakot Allohdan emas, balki Xudo tomonidan joriy etilgan bo'lib, U hech kimga zulm qilmaydi. Xudo eng adolatli Qonunchi, o'z bandalarining Tarbiyachisi va Ta'minlovchisidir. Mo'min kishi zakotdan qochishga nima sabab bo'ladi, axir zakot kimning uchun berilsa, U – Xudo – yashirinni ham, undan ham yashirinroq narsani ham biladi, va Qiyomat kunida har kimning hisobini tekshiradi?

When performing zakah, the payer has not the slightest resentment or feeling of injustice, since zakah is legislated by God, Who oppresses none. God is the most just Legislator and the Nourisher and Sustainer of His servants. Why would a believer try to escape zakah, knowing that God, for whom it is given, knows what is secret and even what is more hidden than a secret, and that God is going to inspect everyone's account on the Day of Judgment.

Shariat zakotga diniy va axloqiy tasdiqlashdan tashqari, huquqiy va tashkiliy tasdiqlash ham beradi. Bu huquqiy va tashkiliy kafolatlarga quyidagilar kiradi:

Shari'ah provides legal and organizational endorsement of zakah, in addition to the religious and moral ones. These legal and organizational guarantees include the following:

Bir qancha hadislar to'lovchilarning zakot yig'uvchilarga yordam berishi lozim ekanligini aniq ko'rsatadi.

Several sayings explicitly indicate that payers are required to help zakah collectors.

Alloh elchisi (s.a.v.) shunday degan: "Sizlar yoqtirmaydigan zakot yig'uvchilar kelishadi. Ular kelganda ularni xush kelibsiz deb qabul qiling. Ularga o'zlari xohlagan ishni qilishga ruxsat bering. Agar ular adolat bilan ish tutsalar, bu Qiyamat kuni ularning o'zlariga foyda keltiradi; agar zulm qilsalar, bu ularning o'z jonlariga zarar keltiradi. Zakotni to'liq ado etishning bir qismi ularni rozi qilishdir. Ular ham sizlar uchun duo qilishlari kerak."18 Jarir ibn Abdulloh rivoyat qiladi: "Bir guruh badaviylar Alloh elchisi (s.a.v.) huzuriga kelib dedilar: 'Zakot yig'uvchilarning ba'zilari bizga zulm qilmoqda.' Payg'ambar (s.a.v.) dedilar: 'Zakot yig'uvchilaringizni rozi qilishingiz kerak.' Ular dedilar: 'Ular bizga zulm qilsalar ham?' Payg'ambar (s.a.v.) yana takrorladilar: 'Zakot yig'uvchilaringizni rozi qilishingiz kerak.'" Jarir qo'shadi: "Buni Alloh elchisi (s.a.v.) dan eshitganimdan beri, menga zakot yig'uvchi kelib, men undan rozi bo'lmagan holda ketmagan."19 Bashir ibn al-Xasasiya rivoyat qiladi: "Biz Alloh elchisidan so'radik: 'Ba'zi zakot yig'uvchilar bizga nisbatan haddan oshadilar. Ularning zulmi miqdoricha molimizning bir qismini yashirishimiz kerakmi?' Payg'ambar (s.a.v.) dedilar: 'Yo'q.'"20

The Messenger of God (p) says, "You shall receive a group of collectors whom you may dislike. When they come, welcome them. Allow them to do what they want. If they do justice, that benefits their own selves on the Day of Judgement and if they do injustice, it is their own souls they hurt. It is part of completing zakah that you please them. They also should pray on your behalf."18 Jarir bin 'Abd Allah says, "Some bedouin Arabs came to the Messenger of God (p) and said, 'Some of zakah collectors do injustice to us.' The Prophet (p) said, 'you must please your collectors.' They said, 'Even if they do oppression against us?' The Prophet repeated, 'you must please your collectors.'" Jarir adds, "Since I heard this from the Messenger of God (p), no zakah collector left me but was pleased."19 Bashir bin al Khasasiyah says, "We asked the Messenger of God, 'Some zakah collectors transgress against us. Should we hide some of our wealth in amounts equal to the amount of their transgressions?' The Prophet said, 'No.'"20

Bu hadislar zakot to'lovchilar zakot yig'uvchilarga yordam berishi kerakligini va zakotni baholash uchun zarur bo'lgan hech qanday ma'lumotni yashirishga haqlari yo'qligini ko'rsatadi, hatto yig'uvchilar to'g'ri ish tutmasa va to'lovchilarga zulm qilsa ham. Albatta, yig'uvchining ochiq zulmi bo'lgan hollarda zakot to'lovchilar nohaq qismni to'lashni rad etish va tegishli organlarga shikoyat qilish huquqiga ega. Anas (roziyallohu anhu)dan rivoyat qilingan hadisda shunday deyilgan: "Musulmonlar orasida kimdan o'z o'rnida va miqdorida zakot so'ralsa, u uni berishi kerak, lekin undan ko'proq so'ralgan kishi ko'proq bermasligi kerak." Payg'ambar ﷺ barcha zakot me'yorlarini belgilagani va ular barcha musulmonlar, to'lovchilar va yig'uvchilarga ma'lum bo'lgani uchun shunday.

Islom har qanday shaklda aldashni, ayniqsa zakotni to'lashdan qochish uchun ishlatilganda, taqiqlaydi. Zakot qonunlarida hiyla-nayrang yo'q, lekin aldash, garchi harom bo'lsa ham, qonuniy shaklga kirishi mumkin, masalan, mol-mulkni xotinga nominal ravishda o'tkazib, bir necha kundan keyin qaytarib olish orqali yilning o'tishini to'xtatish. Bunday amaliyotning taqiqlanishi Payg'ambar ﷺning umumiy hadisida aniq: "Amallar faqat niyatga ko'ra bo'ladi va har bir kishiga faqat o'z niyati natijasi beriladi". Al-Buxoriy Anas rivoyat qilgan zakot haqidagi hadisni dalil qilib keltiradi: "Birlashtirilgan narsa ajratilmasin va ajratilgan narsa birlashtirilmasin". Fiqhu-z-zakot (II-jild), Dr. Yusuf al-Qaradoviy, 292-bet

Islam prohibits cheating in all its forms, especially when it is used to avoid zakah payment. The laws of zakah do not have loopholes, but some cheating, though forbidden, may take legal form, such as interrupting the passage of the year by nominal change of ownership (e.g. giving one's wealth to one's wife, and then taking it back after a few days). Prohibition of this kind of practice is clear in the general saying of the Messenger "Deeds are only by intention, and each person has only the result of his own intention." Al Bukhari argues that the saying reported from Anas on zakah which states, "What is combined must not be separated and what is separated must not be combined Fiqh al Zakah (Vol. II), Dr. Yusuf al Qardawi 292

sadaqa'dan qochish uchun"21 hiyla-nayrang va aldovga qat'iy qarshi turadi. Molik bu fikrni quyidagi misol bilan tushuntiradi: "Har biri qirqtadan qo'yga egalik qiladigan uch kishi, har biri bittadan qo'y berishga majbur, o'z podalarini birlashtirib, yuz yigirma qo'y uchun faqat bitta qo'y to'lay olmaydi. Yoki ikki sherik, har biri 101

in order to avoid the sadaqah"21 stands firmly against cheating and tricks. Malik explains this saying with the example that "Three people, each one owning forty sheep, each being obligated to give one sheep, cannot combine their herds together and pay only one sheep for the hundred and twenty sheep. Or, two partners, each owing 101

...qo'ylar, sheriklik asosida uchta qo'y berishga majburdirlar va o'z qo'ylarini shunday bo'lib yubormasliklari kerakki, har biri faqat bitta qo'y to'lasin.'22 Abu Yusuf aytadi: "Allohga va oxirat kuniga iymon keltirgan har bir kishi uchun zakotni to'xtatish yoki zakotdan qochish maqsadida mol-mulkni o'zgartirish joiz emas. Zakotdan qochish uchun hiyla yoki biror yo'l bilan aldash, har qanday usul bilan va har qanday sabab bilan joiz emas."23

Ahmad, Abu Dovud va an-Nasoiy tomonidan rivoyat qilingan hadisda zakotni to'lashdan bo'yin tovlagan kishiga jarima belgilanadi. Unda shunday deyiladi: "...kim zakotni to'lashdan bosh tortsa, biz uni, mol-mulkining yarmi bilan birga, albatta olamiz; bu Rabbimiz tomonidan belgilangan farzdir, Muhammad ﷺ oilasiga uning hech biri halol emas." Muntaqa al-Axbar muallifi shunday izoh beradi: "Bu zakotni to'lashdan bosh tortganlardan uni olish va uni o'z o'rniga sarflash dalilidir."25

The saying reported by Ahmad, Abu Daud, and al Nasa'i decrees fines for rejecting payment of due zakah. It reads, ". . . and he who holds off payment, we shall indeed take it, along with half his wealth, an imposition decreed by our Lord none of which is lawful to the family of Muhammad." The author of Muntaqa al Akhbar comments, "this is evidence for collecting zakah from those who reject paying it, and spending it where it belongs."25

Kitobning oldingi qismida jarimalar muhokama qilingan va zakot solinadigan mol-mulkning yarmi miqdoridagi jarima eng yuqori chegara ekanligi xulosa qilingan. Bunday jarimalarni joriy etish masalasini musulmon jamiyatidagi maslahat va ijro etuvchi hokimiyat organlari hal qilishi kerak. Biroq, boshqa bir hadisda Payg'ambar ﷺ: "Albatta, Alloh sizlarning har biringiz uchun bir-biringizning qonini va molini harom qildi", degan so'zi sababli, va sahobalar zakot to'lashdan bosh tortganlar bilan urush qilganlar, lekin ularga zakotning belgilangan miqdoridan ortiq hech qanday jarima solmaganlari sababli, hech qanday jarima solishni ruxsat bermaydigan olimlar ham bor.27

Fines were discussed earlier in this book and it was concluded that a fine of half the zakatable asset is maximum. Imposition of such fines is to be decided by the consultative and executive authorities in the Muslim society, although there are scholars who do not allow imposing any fines, on the grounds that in another saying the Prophet (p) announced, "Indeed God made unlawful to each one of you each other's blood and wealth,"26 and that the Companions fought the rejecters of zakah payment, but charged them no fines above the due amount of zakah.27

Zakotni to'lashdan bo'yin tovlaganlar boshqa jazolarga ham duchor bo'ladilar. Zakot to'lashga qarshilik ommaviy shaklda namoyon bo'lsa, Abu Bakr davridagidek, bu Islom qonuniga qarshi isyon demakdir. Bunday isyonchilar Islom davlati tomonidan majburan bo'ysundirilishi kerak, xuddi Abu Bakr va sahobalar Xudo Elchisi (ﷺ) vafotidan keyin ularga qarshi kurashganlari kabi.28 Ibn Hazm shunday deydi: "Zakot to'lamagan kishiga nisbatan hukm uni xohlaydimi-yo'qmi, majburan undirishdir. Agar u huquqni ijro etuvchilarga qarshi o'zini himoya qilishda davom etsa, u isyonchi sifatida qaraladi". Bundan tashqari, zakotning farzligini inkor etish dindan chiqishning bir shaklidir. Lekin zakotdan aldov yo'llari bilan qochib, uni inkor etmay va to'lashdan bosh tortmay yurgan kishi yomon ish qilgan bo'ladi va to'lash lozim bo'lgan narsani topshirmagunicha huquqiy jazoga tortilishi kerak. Agar u jazo muddati davomida vafot etsa, Xudoning g'azabiga uchraydi. Bu Elchining (ﷺ) "Kim yomon ishni ko'rsa, qodir bo'lsa, uni qo'li bilan o'zgartirsin" degan so'ziga muvofiqdir. Zakotni to'lamaslik, shubhasiz, o'zgartirilishi lozim bo'lgan yomon ish hisoblanadi.