Zamonaviy ko'pchilik jamiyatlarda boy odamlar bir necha soliq to'laydilar, ular progressiv yoki boshqa turdagi bo'lishidan qat'i nazar, va bu soliqlarning stavkalari ko'pincha Shariatda belgilangan zakot stavkalaridan bir necha barobar yuqori bo'ladi.

Wealthy individuals in most contemporary societies pay several taxes, progressive and otherwise, at rates very often several times the rates of zakah decreed in Shari'ah.

Ushbu soliqlar davlat byudjeti uchun mablag' manbai bo'lib xizmat qiladi va davlat xarajatlarini moliyalashtiradi. Shubhasiz, zamonaviy davlatlar xarajatlarining bir qator yo'nalishlari zakot oluvchilariga o'xshaydi, masalan, kambag'allarga, nogironlarga va ko'chada gado'lik qiluvchilarga yordam beradigan ijtimoiy dasturlar yoki ishsizlarni ish bilan ta'minlaydigan va ularga kasb o'rgatadigan dasturlar uchun mablag'lar.

These taxes provide resources for the government's budget and finance the state's expenditures. No doubt, several subjects of the expenditure of contemporary states are similar to zakah deservants, such as funds for welfare programs that help the poor, the disable, and street beggars, or programs which provide job and training for the jobless.

Ko‘pchilik zamonaviy davlatlarda bunday ijtimoiy va xayriya masalalari bilan shug‘ullanadigan bir yoki bir nechta bo‘lim mavjud. Shu sababli savol tug‘iladi: bu soliqlar Shariat talab qilgan zakotning o‘rnini bosadimi? Yoki musulmon soliq to‘lovchilar davlatga to‘langan soliqlardan tashqari, zakotni alohida o‘zlari yoki tashkilotlar orqali to‘lashlari shartmi?

Most contemporary governments have one or more department for such social and welfare matters. Therefore, the question arises, will these taxes make up for the zakah required by Shari'ah? Or must Muslim taxpayers pay zakah individually or to organizations in addition to taxes paid to the government?

Ushbu savolga javob berish uchun shuni yodda tutishimiz kerakki, zakotning uning mavjudligi uchun zarur bo'lgan uchta asosiy belgisi bor. Bular quyidagilardir:

In order to answer this question, we must remember that there are three essential features of zakah without which. zakah does not exist. These are:

1. Shariat tomonidan belgilangan stavkalar (2,5 foiz, besh foiz yoki o‘n foiz)

1. The rates as determined in Shari'ah (2.5 percent, five percent, or ten percent)

2. Ibodatni Alloh taolo buyrug'iga itoat qilish niyatida ado etishning o'ziga xos niyati.

2. The specific intention of fulfilling a worship in obedience to God.

3. Qur'onda zikr qilingan sakkiz toifaga taqsimlash.

3. Distribution to the eight categories mentioned in the Qur'an.

Soliqlar bu uch xususiyatga egami? Soliq stavkalari ushbu tadqiqotda tasvirlangan, Shariatda belgilangan stavkalarga mos kelmaydi. Ayrim aktivlar bo'yicha soliq stavkalari zakot stavkalaridan yuqori, boshqalari bo'yicha esa pastroq. Zakot solinadigan ba'zi aktivlar umuman soliqqa tortilmaydi, ayrim soliqqa tortiladigan aktivlar va daromadlar esa Shariatda zakot solinmaydigan bo'lib qoladi. Shunga qaramay, zakot stavkasi soliq stavkasidan yuqori bo'lganda musulmon soliq to'lovchilari farqni alohida tarqatishlari kerak, soliq stavkasi zakot stavkasidan yuqori bo'lganda esa zakot to'liq qoplanadi, deb bahslashish mumkin. Niyatga kelsak, soliqlar niyatni talab qilmaydi, ammo musulmon soliq to'lovchilar soliqlarini to'lashda zakot to'lash niyatiga ega bo'lishlari mumkin, deb ta'kidlash mumkin. Zakotning uchinchi xususiyatiga kelsak, davlat zakotni yig'ganda, uning tushumini Qur'onga muvofiq taqsimlashi kerak. Bundan tashqari, agar hukumat zakotni yig'sa, bu yig'im zakot nomini olishi shart, chunki zakot nomi, shakli va maqsadi (ya'ni to'g'ri taqsimlanishi)siz o'z mohiyatini yo'qotadi. Shunday sabablarga ko'ra, Molikiylar aniq ta'kidlaydilar: agar zolim hukumat zakotni zakot nomi va shaklida yig'sa, bunday hukumatga to'lov alohida to'lovchilar uchun Shariat talabini bajaradi. Ammo maks va daribah kabi boshqa nomlar ostida yig'ilgan soliq va yig'imlar zakotning o'rnini bosmaydi va zakot nomi hamda shakliga ega bo'lmaguncha zakot sifatida hisobga olinmaydi, ayniqsa ular Shariatda ruxsat etilmagan sohalarga taqsimlanishi mumkin bo'lgani uchun.

Do taxes have these three characteristics? Tax rates do not follow the rates determined in Shari'ah, which are described in this study. Tax rates are more than zakah rates on certain assets and less on others. Some zakatable assets are not taxable at all, while some taxable assets and incomes are not zakatable in Shari'ah. Yet one may argue that when the rate of zakah is more than the tax rate, Muslim taxpayers should be required to distribute the difference individually, and when the tax rate is more than the zakah rate, zakah is covered. As for intention taxes do not require intention, but one can still argue that Muslim taxpayers may have the intention of paying zakah when they pay their taxes. As for the third characteristic of zakah when the state collects zakah it must distribute its proceeds according to Qur'an. Moreover, if the government collects zakah, this collection must take the name of zakah, since zakah loses its essence without its name, form, and purpose (i.e. proper distribution). For such reasons, Malikites specifically argue that if an oppressive government collects zakah in the name and form of zakah, payment to such government fulfills the Shari'ah requirement for individual payers. But levies and taxes collected under other names, such as maks and daribah, do not replace zakah and cannot be counted as zakah as long as they do not carry the name and the form of zakah especially since they may be distributed to areas which are not approved in Shari'ah.

Nihoyat, shuni anglashimiz kerakki, bugungi kunda ko'pgina mamlakatlarda samimiy musulmonlar musulmon bo'lmaganlarga qaraganda ko'proq moliyaviy majburiyatlarni zimmasiga oladi, chunki musulmonlar boshqalar kabi soliq to'lashga majbur, bundan tashqari ular zakot ham to'lashlari kerak — uni to'g'ridan-to'g'ri tarqatish orqali yoki islomiy tashkilotlar vositasida.

Lastly, we must realize that sincere Muslims are in most countries today charged more financial dues that non-Muslims, since Muslims are required to pay taxes like everybody else, and in addition are required to pay zakah, either by direct distribution or through Islamic organizations.

Yuqoridagi savol bunday bo'lib chiqmagan bo'lardi, agar bugungi musulmon jamiyatlarida jiddiy ziddiyatlar bo'lmaganida. Bir tomondan, hali ham Islomning asosiy qoidalariga amal qiladigan musulmonlar bor va ko'pchilik musulmon mamlakatlarida Islom davlat dini hisoblanadi. Shu bilan birga, musulmon yurtlarining aksariyatida qonunchilik tizimidan Islom huquqi chetlashtirilgan. Buni zakot misolida ko'rish mumkin. Zakot Islomning ustunlaridan biri bo'lishiga qaramay, ko'p musulmonlar uni shaxsan ado etadi va uni o'z ijtimoiy tizimining bir qismi bo'lishini istaydi, lekin aksariyat mamlakatlarda zakot bo'yicha huquqiy tizim mavjud emas. Har bir davrda mol-dunyoga o'ch bo'lgan, pul yig'ishga ruju qo'ygan xasis boylar bo'lgan va ular zakot berishdan bosh tortgan. Ilgari bunday kishilarni davlat zakot berishga majbur qilar edi, ammo hozir ko'pgina musulmon mamlakatlarida qonunning ijro etilmayotgani va zakot to'g'risidagi qonunning yo'qligi tufayli bu xasis boylar zakot bermay qolmoqda.

The above question would not have arisen if there were not gross contradictions in Muslim societies today. On one hand there are still Muslims who hold to the basics of Islam, and Islam is the official religion in most Muslim countries. Yet Islamic law has been stripped from the legislation system of most Muslim lands. Take zakah as an example. Although it is one of the pillars of Islam, and although many Muslims implement it individually and would like it to be part of their social system, most countries do not have a legal system for zakah. In all eras there are stingy persons whose love of accumulation prevents them from paying zakah. Such people used to be forced to pay it by the government, but now the lack of law enforcement, and the lack of zakah act in most Muslim countries, leaves these miserly wealthy persons unzakated.

Ko'pincha islom huquqidan G'arb qonunlariga o'tish XIX asr va XX asrning birinchi yarmida musulmon yerlarini mustamlaka qilgan G'arb mustamlakachiligining natijasi edi. Mustamlakachilikning madaniy va qonunchilik ta'siri harbiy bosqindan ko'ra musulmon jamiyati uchun ancha chuqur va xavfli bo'ldi. Bosqinchi qo'shinlar ko'pchilik musulmon yerlaridan chiqib ketganidan keyin biz islomiy bo'lmagan jazo kodekslariga ega bo'lib qoldik, unga ko'ra fohishalik, pornografiya, tungi klublar, zinokorlik va spirtli ichimliklar ichish qonuniylashtirildi; islomiy bo'lmagan fuqarolik kodekslariga ega bo'ldik, unga ko'ra foiz va boshqa harom bitimlar shunday ruxsat etildiki, ijtimoiy va iqtisodiy faoliyat chet elliklar va ozchiliklar qo'liga o'tib ketdi. Biz zakot bekor qilinib, islom tizimiga yot soliqlar joriy etilgan ijtimoiy me'yorlar va moliyaviy kodekslarga ega bo'ldik. Yanada og'irroq bo'lgani shundaki, G'arbning harbiy, iqtisodiy va qonunchilik hukmronligining musulmon yerlariga kuchli ta'siridan kelib chiqqan madaniy mustamlakachilik paydo bo'ldi. Madaniy mustamlakachilik natijasida zakotni qayta joriy etish va boshqa islomiy islohotlarga hatto qarshi chiqadigan "geografik" yoki nominal musulmonlar paydo bo'ldi, masalan, Misr parlamentining zakot qonunini qayta joriy etishga e'tiroz bildirgan ba'zi so'zde musulmon a'zolari, ular o'z mamlakatini Yevropadagi G'arb davlatlari kabi dunyoviy va dindan ajratilgan holda ko'rishni xohlaydilar.

Hozirgi kunda musulmon davlatlar jamiyat tuzilishining barcha jabhalarida islom tizimini joriy etishga chaqirilmoqda, ayniqsa, uchinchi rukn bo‘lgan zakotga yetarli e’tibor berish, uni yig‘ish va taqsimlashga mas’ul mustaqil bo‘lim tashkil etish talab etiladi. Zakot to‘g‘risida aniq va batafsil qonun qabul qilish zarur, toki boshqa soliqlar bilan takrorlanish bartaraf etilsin va musulmon zakot to‘lovchilari moliyaviy jihatdan g‘ayrimusulmon ozchiliklarga nisbatan zarar ko‘rmasin.

Muslim governments today are called upon to adopt the Islamic system in all aspects of societal organization, and especially to give sufficient attention to zakah and establish an autonomous department to collect and distribute zakah, the third pilar of Islam. It is necessary to enact an accurate and detailed law of zakah whereby duality with other taxes is eliminated, and Muslim zakah payers are not disadvantaged financially as compared to non-Muslim minorities.

Musulmon shaxslar ham, agar davlat zakotni yig'sa, davlatga, yig'maydigan bo'lsa esa, shu maqsadda tashkil etilgan tashkilotlarga, yoki hech bo'lmasa shaxsan o'zlari zakot berishga chaqiriladi, chunki bu Islomning asosiy ibodatlaridan biridir.

Muslim individuals are also called upon to pay zakah to the state, if the state collects it, and if not, to organizations established for such purposes, or at least individually, because this is a basic rite of Islam.

Bizda turli davrlarda taniqli olimlar tomonidan berilgan diniy fikrlar mavjud: musulmon soliq to'lovchilar to'layotgan soliqlarining to'liq yoki qisman zakot o'rnida bo'lishini niyat qilishlari mumkin. Ular orasida an-Nawaviy ham bor, u shunday deydi: "Shofiiylar zulm bilan yig'ilgan soliqlar 'ushr o'rnida o'tmasligiga ittifoq qilganlar. Lekin agar hukumat 'ushrning (yerdan olinadigan zakot) o'rniga shunday soliqlarni olsa, olimlarda bu bilan 'ushr vojibi ado bo'ladimi yo'qmi, degan ikki xil fikr bor. To'g'ri fikr shuki, bunday to'lov talab qilingan 'ushrni ado etadi. Agar davlat yig'gan miqdor talab qilingan 'ushrdan kam bo'lsa, farqini to'lovchilar to'lashi kerak." Ushbu bayonda aytilgan soliqlar bugungi soliqlardan uzoq bo'lmasa-da, an-Nawaviy: "Agar bunday soliqlar zakot o'rnida yig'ilsa", deganini e'tiborga olish muhimdir, holbuki bugungi hukumatlar bunday soliqlarni zakot o'rnida yig'ishni maqsad qilmaydi va ularning daromadini zakot oluvchilarga sarflamaydi.

We have religious opinions given at different times by renowned scholars that Muslim taxpayers may hold the intention that taxes they pay are wholly or partially in fulfillment of zakah. Among them is al Nawawi, who says, "Shafi'ites agree that levies collected unjustly do not stand in place of 'ushr. But if the government takes such levies in place of 'ushr (zakah on agriculture) scholars have two opinions on whether the obligation of 'ushr is thus fulfilled or not. The correct one is that such payment fulfills the required 'ushr. If the amount collected by the state is less than the required 'ushr the difference must be paid by the payers."1 Although levies referred to in this statement are not far-removed from contemporary taxes, it is important to observe that al Nawawi says "If such levies are collected in place of zakah," while governments today do not have in mind to collect such taxes in place of zakah nor to they expend their proceeds on zakah deservants.

Shunga o'xshash ravishda, bir hanbali muallif shunday deydi: "Ahmaddan shunday yer haqida so'ralgan ediki, unda hukumat kishining hosilining yarmini oladi. U javob berdi: 'Bu zulmdir. Hukumatning bunday haqqi yo'q.' Keyin undan to'lovchi qolgan yarmidan zakot berishi kerakmi, deb so'ralgan. U javob berdi: 'Hukumatga to'langan narsa majburiy zakotni ado etadi.' Agar egasi niyatini ham shunga muvofiq qilsa..."2 Ibn Taymiyadan rivoyat qilinadi: "Hukumat tomonidan maks (soliqlar) nomi bilan olingan to'lovlar zakot niyati bilan berilishi mumkin, shunda majburiy zakot ado bo'ladi, garchi bunday to'lovlar zakot shaklida bo'lmasa ham."3 Ibn Taymiyadan keltirilgan bu iqtibos uning "al-Fatawa"dagi bayoni bilan ziddiyat tug'diradi: "Hukmdorlar zakot nomidan boshqa nomlar bilan yig'gan narsa zakot to'lovi sifatida hisobga olinmaydi."4 Men bu ikki iqtibosdan qaysi biri to'g'ri ekanini yoki Ibn Taymiyaning yakuniy fikri nima bo'lganini bilmoqchiman.

Similarly, a Hanbalite writer says, "Ahmad was asked about a land in which the government takes half of one's produce. He answered, 'that is unjust. The government does not have such a right.' Then he was asked whether the payer must distribute zakah on the other half. He answered, what is paid the government fulfills the obligated zakah.' If the owner makes his intention likewise."2 Ibn Taimiyah is quoted to have said, "levies taken by the government in the name of maks (taxes) can be given with the intention of paying zakah and obligated zakah is thus fulfilled, although such payments do not take the form of zakah."3 This quote from Ibn Taimiyah seems to contradict his statement in al Fatawa, "What is collected by rulers in names other than that of zakah cannot be counted as zakah payment."4 I wonder which of these two quotes is the correct one, or what was the final opinion of Ibn Taimiyah?

Ko'pchilik ulamolar soliq to'langanda zakot niyat qilinishini ma'qullamaydi va bunday niyatni ruxsat beruvchi fikrlarga qattiq qarshi chiqadilar. Shofi'iy mazhabidan bo'lgan Ibn Hajar al-Haytamiy o'zining "az-Zavajir" kitobida shunday deydi: "Ba'zi buzuq savdogarlar o'zlari to'laydigan maksni, agar zakot to'lash niyatini qilsalar, zakot deb hisoblash mumkin deb o'ylaydilar. Bu asossiz fikrdir. U Shofi'iy mazhabiga ko'ra yolg'on va noto'g'ridir". Hukumat soliq yig'ganda bu soliqlarni zakot deb hisoblash niyatida bo'lmaydi va zakotni ham Shariat qoidalariga ko'ra, ham stavkalar, ham zakot solinadigan mol-mulk jihatidan yig'maydi. Hukumat bu soliqlarni armiya va musulmonlarning umumiy manfaatlariga sarflanishi kerak degan da'vo bilan joriy qiladi. Hozir bu masalani bahs qilishni istamayman, lekin soliqlar qonuniy bo'lib, ularning to'g'ri shartlari bajarilgan ekan, bu soliqlar zakotdan farq qiladi va zakot deb hisoblanmasligi kerak, chunki ular hatto zakot nomini ham o'z ichiga olmaydi. Ba'zi savdogarlar menga, ular bu maksni yig'uvchilarga berganda zakot to'lash niyatini qilishlarini, yig'uvchilar uni zakot olish huquqi bo'lmagan kishilarga bersa, bu ularning muammosi ekanini aytadilar.

The majority of scholars do not approve of intending zakah payment when taxes are paid, and come down hard against opinions that allow it. Ibn Hajar al Haitami, a Shafi'ite, says in his al Zawajir, Some corrupt merchants think the maks they pay can be counted as zakah if they make the intention of paying zakah. This is an unfounded notion. It is false and incorrect according to the Shafi'ite school. The government -- when it collects taxes -- does not intend to consider these taxes zakah, nor do they collect zakah according to Shari'ah, regarding both rates and zakatable assets. The government levies these taxes with the claim that their proceeds need to be spent on the army and public interests of Muslims, which I do not want to argue at this point, but given that taxes are legitimate and their proper conditions are fulfilled, these taxes are different from zakah and must not be considered zakah for they do not even carry its name. Some merchants tell me that they make intention of paying zakah when they give this maks to collectors, and if these collectors give it to non zakah deservants, it is their problem.

Bu fikr ham noto'g'ri. Maks to'lovchilar odatda zakot olishga loyiq emas. Ular boy yoki qudratli bo'lib, ishlay oladi. Qanday fazilat bilan bunday odamlarga zakot berish mumkin? Savdogarlarning xudbinligi ularni ko'r qilib qo'yadi, shuning uchun ular to'g'rini noto'g'ridan ajrata olmaydi. Ularning yagona maqsadi, baribir majburan to'lashga majbur bo'lgan bu soliqlar evaziga, lozim bo'lgan zakotni tejab qolishdir. Ular shuni anglashlari kerakki, Xudo farz qilgan zakot soliq to'lash bilan ado bo'lmaydi, hatto bu to'lov ularning yomon niyatlari bilan birga bo'lmasa ham. Zulmkor soliqlarga kelsak, ularni to'lovchilar qancha zulm ko'rsalar, shuncha Xudo tomonidan mukofotlanadilar. Musulmon olimlari maks yig'uvchilarni o'g'rilar yoki qurolli talonchilar deb hisoblaydi. Aslida ular undan ham yomonroq bo'lishi mumkin. Shubhasiz, qurolli talonchilar yig'gan pulni talangan kishi zakot deb hisoblay olmaydi. Musulmon olimlari musulmon to'lovchilarni takror-takror ogohlantirib, maks yig'uvchilarga soliq to'layotganda zakot to'lash niyatini qilish noto'g'ri va ma'nosiz ekanini aytadilar. Olimlar bunday qiluvchilarni johil hisoblaydilar.5