Dżizja I haracz – historyczne podatki muzułmańskie

• Authors: Mieszko Łukaszewicz

Title variants

EN

JIZYAH AND KHARAJ – CLASSICAL MUSLIM TAXES

• Languages of publication: PL

Abstracts

EN

The aim of the article is to present two Muslim taxes: jizyah and kharaj. First part describes jizyah, including such problems as: the fundaments of imposing the tax, the subject of taxation, the procedure and exclusive base. The economical and social aspects of jizyah are mentioned in the article as well. In the same way kharaj is described in the second paragraph. The last part discusses the fact that both taxes existed in Balkan Peninsula till the XIX century. In the end the process of abolition of both taxes is described.

Keywords

EN

MUSLIM TAXES

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 2
• Pages: 87-96

Contributors

author

Mieszko Łukaszewicz