THE ECONOMIC POTENTIALS OF JIZYAH IN ISLAMIC STATE AND PERSONAL INCOME TAX IN NIGERIA: ANY MEETING POINT
DOI:
https://doi.org/10.53704/dc46f383Abstract
Common growth of a state depends on its economic advancement and revenue generated from the individuals and sectors which serves as sources of income of the government in realization of infrastructural expenditures and facilities for the common good of all. Islam levied taxes on Muslims and non-Muslims which were payable to, and managed in Muslim treasury (Bait ul- Maal), from which necessary expenditures were taken care of. In the present time, compared to the previous one, personal income tax equates the then jizyah (head tax) paid by non-Muslims as they have the same objectives and serve the same purpose in actualizing the fiscal responsibilities placed on the government and economic growth of the nation. The paper therefore makes a comparison and dichotomy between the taxation in the modern age and that of taxes levied in an Islamic state, specifically, between Jizyah and personal income tax. Using the doctrinal methodology, this paper analyzes the potentials of the two sources to the economic growth. The work found that the objectives of jizyah and personal income tax are the same and set out the slight differences considering the application, administration and reliefs among other things. It also found that jizyah and personal income tax are seen as instruments of discrimination. The paper therefore recommends that the generated revenue, as it was properly managed in the olden days, should be utilized at the modern state and avoid imposition or levying of outrageous taxes on the citizens of the state; in order to have tax revenue compliance and stabilit
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