Islomda soliqqa tortishning o'ziga xos tizimi mavjud bo'lib, unda kambag'allardan soliq olinmaydi. Qodir bo'lgan kishilardan faqat uchta turdagi muntazam soliq undiriladi:

Islam has a unique system of taxation where there is no taxation of the poor. There are only three types of regular taxes levied from those people who are able to pay:

1. Jizya — bu balog'atga yetgan, to'lov qila oladigan musulmon bo'lmagan erkak fuqarolardan olinadigan soliqdir. U musulmon fuqarolardan olinadigan har qanday soliqdan ancha kam miqdordadir.

1. Jizyah - Is a tax on mature male non-Muslim citizens who are able to pay it. This is much less than any tax on Muslim citizens.

2. Ushr — davlat hokimiyati ostidagi, zabt etilmagan yerdan olinadigan soliq bo‘lib, yer yomg‘ir suvi bilan sug‘orilgan bo‘lsa, hosilning o‘ndan biri, sun’iy ravishda sug‘orilgan bo‘lsa, yigirmadan biri miqdorida undiriladi.

2. Ushr - Is a tax levied on unconquered land under the jurisdiction of the State, at the rate of one tenth of the produce if the land is irrigated by rain, or one twentieth if it is artificially irrigated.

3. Xaroj — bu fath qilingan yerlarga solinadigan soliq bo‘lib, uning miqdorini xalifa belgilaydi.

3. Kharaj - Is a tax levied on conquered land, whose rate is fixed by the Khaleefah.

Daromad solig'i yo'q.

There are no income taxes.

Qo'shilgan qiymat solig'i (QQS) yo'q.

There is no Value Added Tax (VAT).

Meros solig'i (o'lim solig'i) yo'q.

There are no Death Duties.

Yo‘l solig‘i yo‘q.

There is no Road Tax.

Ushbu misollarning barchasi G'arbda soliqlar qatoriga kiradi, bu soliqlarning eng ko'p zarbasini esa kambag'allar tortadi.

All these examples are included among the taxes in the West where it is the poor that suffer the most.

Xalifa ʿUmar ibn ʿAbdul ʿAziz hukmronligi davrida bir paytlar zakot berish uchun kambag‘al odamni topa olmadi (miloddan keyingi VII asr).

The Khaleefah ‘Umar ibn Abdul Aziz at one stage could not find a poor person to give zakat to during his rule (7th Century CE).

Ispaniyaning butun tarixida u iqtisodiy jihatdan eng gullagan davri Islom hukmronligi davri bo'lgan. Na undan oldin, na undan keyin u hech qachon bunchalik muvaffaqiyatli bo'lmagan.

In the entire history of Spain, it was economically at its most prosperous during the period of Islamic rule. Never before or since has it been so successful.

Islom davrida Afrika Madinadagi ocharchilikni yengillashtirish uchun oziq-ovqat yubordi. Xalifa — Umar ibn al-Xattob Misr hokimi Amr ibn al-Os’ga ta’minotni tashish vositalari haqida quyidagi xatni yubordi:

Under Islam, Africa sent food to relieve famine in Madinah. The Khaleefah - ‘Umar ibn al-Khattab sent the following letter to Amr ibn al-‘A’as, the governor of Egypt regarding the means of transporting the supplies :

"Nil daryosidan dengizgacha kanal qazishni tashkil qiling, hatto bu ishga butun Misr xazinasini sarflashga to'g'ri kelsa ham."

“Arrange to dig the canal from the River Nile up to the Sea even if you have to spend the entire treasury of Egypt in the undertaking.”.

Zakot Islom iqtisodiy tizimining bir qismi emas.

Zakat is not part of the Islamic economic system.

Davlat xohishiga ko‘ra xususiylashtirilishi mumkin bo‘lmagan jamoat resurslari mavjud: daryolar va ko‘llar kabi suv manbalari, elektr energiyasi kabi energiya manbalari, hamda bog‘lar, yo‘llar va temir yo‘llar kabi jamoat xizmatlari. Ular Islom tomonidan o‘z tabiatiga ko‘ra dastlab belgilanganidek, jamoat mulki bo‘lib qoladi. Ular doimo jamoat bo‘lib qoladi va G‘arbda bo‘lgani kabi, haddan tashqari narx olib, odamlarning hayotiy ehtiyojlarga yetib borishiga to‘siq bo‘lishi mumkin bo‘lgan shaxslarning mulki bo‘la olmaydi.

Public resources such as sources of water like rivers and lakes, sources of energy like electricity, and public utilities like parks, roads and railways cannot be privatised according to the wishes of the government. They remain public property as originally classified by Islam according to their nature. They will always remain public and cannot be owned by individuals who may charge excessively and prevent the vital requirements of the people getting to them, as happens in the West.

Erkak o'z oilasi uchun nafaqa (ta'minot) topish maqsadida ishlashi farz. Ammo agar u biror asosli sabab tufayli buni qila olmasa, ovqat, kiyim-kechak, turar joy kabi moddiy asosiy ehtiyojlarni, shuningdek ta'lim, sog'liqni saqlash va xavfsizlik kabi nomoddiy ehtiyojlarni ta'minlash davlat zimmasiga yuklanadi.

It is compulsory on the husband to work to earn nafaqah (provision) for his family, but if he cannot do so for any genuine reason, it is the responsibility of the State to provide tangible basic needs of food, clothing, shelter; and intangible needs of education, health and security.

Boylikni to‘plash (xazina qilish) harom, hatto unga zakot to‘lashga tayyor bo‘lsangiz ham. Bu boylikni bozorlar uchun mavjud qiladi, iqtisodiyotni rivojlantiradi va boylikning faqat boylar orasida aylanib yurishining oldini oladi.

Hoarding of wealth is prohibited, even if you are willing to pay zakat on it. This makes it available for the markets, boosting the economy and preventing the wealth from merely making a circuit amongst the rich.

Xalifalikdagi pul faqat oltin va kumushga asoslangan bo‘lishi mumkin. Shunday qilib, u o‘zi real qiymatga ega bo‘ladi va iqtisodiyotda barqarorlikni ta’minlaydi. Uni ko‘paytirish yoki yo‘q qilish mumkin emas, aks holda bu qadrsizlanish va inflyatsiyaga olib keladi.

Currency in the Khilafah can only be based on gold and silver. Thus it will be of real value itself, providing stability in the economy. It cannot be reproduced or destroyed, which would cause devaluation and inflation.

Islom tizimida kompaniya tuzilmasining 5 turi mavjud: inon, abdan, mudoraba, mufavada va vujuh.

The Islamic system has 5 types of company structure : anan, abdan, mudharaba, mufawadha and wojooh.

1. Anan (Teng huquqli sheriklik) - Ikki kishi o'rtasidagi sherikchilik, bunda ikkalasi ham mablag' va mehnat qo'shadi.

1. Anan (Company of Equals) - Partnership between two people, both contributing capital and effort.

2. Abdan (Tana jismlar sherikchiligi) — ikki yoki undan ortiq kishi faqat o'z mehnati bilan, kapitalsiz ishtirok etadigan sherikchilik.

2. Abdan (Company of Bodies) - Company in which two or more persons participate by their effort only, without their capital.

3. Mudaraba (Kapital va mehnat shirkati) — bir tomon kapitalni taqdim etadi, boshqa tomon esa mehnatni taqdim etadigan shirkat.

3. Mudharaba (Company of Capital and Effort) - A company in which one part provides the capital while the other provides the effort.

4. Wujuh (Yuzlar sherikligi) - Ikki yoki undan ortiq tomonlarning ishtirokida tuziladigan sheriklik bo‘lib, unda bir tomon mehnat (ish) qiladi, boshqa tomon esa moliyaviy ta’minotni kafolatlaydi.

4. Wojooh (Company of Faces) - A company involving two or more parties who provide the effort with another party who guarantees the financial support.

5. Mufawadha — bu boshqa to'rt turdagi Islom tomonidan ruxsat etilgan sherikchilik tuzilmalarining istalgan birini birlashtiradigan sherikchilikdir.

5. Mufawadha - This is a company which combines any of the other 4 types of company structures permitted by Islam.

Aksiyalar va aksiyadorlik jamiyatlari (Plc'lar) Islomda ruxsat etilmagan, chunki ular ruxsat etilgan toifalardan birortasiga kirmaydi, noto'g'ri korporativ tuzilishga ega va shu sababli haqiqiy emas.

Stocks and share companies (Plc’s) are not allowed in Islam as they do not fall into any of the permitted categories, having an incorrect company structure, and so are invalid.

Islom iqtisodiyoti yaratilgan boylik va resurslarning samarali taqsimlanishini ta’minlashga e’tibor qaratadi, ularni foydasiz zaxiralarda to‘plashga emas. Shu sababli fuqarolarning barchasi, ular musulmon bo‘lsin yoki g‘ayrimusulmon, uchun oziq-ovqat, kiyim-kechak va boshpanaga bo‘lgan asosiy ehtiyojlarni qondirish ustuvor vazifadir.

The Islamic economy focuses on ensuring the effective distribution of created wealth and resources, rather than amassing these in useless stockpiles. Thus the satisfaction of the basic necessities of food, clothing and shelter for all citizens be they Muslims or non-Muslims is the priority.

Agar biror joyda tashlandiq yer topsangiz, uni hech kimning ruxsatisiz foydalanishingiz mumkin.

If you find derelict land anywhere you may make use of it without anyone’s permission.

VIII va IX asrlarda Islom ostidagi Iroq aholisi 30 million kishi bo‘lgan (bugungi 18 million bilan solishtirganda). Aholining 80 foizi dehqon bo‘lib, Dajla va Furot daryolaridan olinadigan zamonaviy sug‘orish tizimlaridan foydalangan. Shu davrda musulmon dunyosida bug‘doy urug‘ining hosil nisbati 10:1 bo‘lgan, Yevropada esa atigi 2,5:1 edi.

In the 8th and 9th century, Iraq under Islam had a population of 30 million (compared to 18 million today). 80% were farmers with modern irrigation systems from the rivers Tigris and Euphrates. The ratio of yield of seed for wheat in the Muslim world was 10:1 at this time compared to only 2.5:1 in Europe.