What is the ruling of Islam regarding taxes?

The questioner : He saysThe questioner : What is the ruling of Islam regarding taxes?

The Shaykh : Taxes are what are called in the language of the Shari'ah *mukus* (poll taxes). It is agreed upon by the scholars of the Muslims that *mukus* are not permissible, except in one case. The Imam al-Shatibi (may Allah have mercy on him) speaks about this with clear evidence in his great book *Al-I'tisam*. In it, he speaks with precise scientific language that is rarely found in any other book. He distinguishes between the religious innovation (*bid'ah*) and the fact that the saying of the Prophet (peace and blessings be upon him): , is a noble saying that is absolute in its generality and comprehensiveness. There is nothing in Islam that is called by some of the later scholars a "good innovation" (*bid'ah hasanah*). This is because, first, there is no evidence for this "good innovation" in the Book or the Sunnah. Second, it contradicts the generality of the hadiths that condemn innovation comprehensively whenever the Prophet (peace and blessings be upon him) mentioned it. He condemns it without restricting it to a specific condition, such as the aforementioned hadith, and the other hadith narrated byThe Shaykh : him in "the two Sahihs" from the hadith of Aisha (may Allah be pleased with her). She said: The Messenger of Allah (peace and blessings be upon him) said: . Imam al-Shatibi affirmed in the book mentioned earlier that these hadiths are general and comprehensive. Therefore, every innovation is misguidance, and every misguidance is in the Fire. However, out of his excellence in this great research, he addressed what is called or known by some scholars as *masalih mursalah* (unrestricted public interests). These *masalih mursalah*—which confuse some of the later scholars who hold the view that there is a good innovation in the religion—become mixed up with the "good innovation" in their minds. And how great is the difference between them! The *maslahah mursalah* adopted by some scholars, including our Imam al-Shatibi (may Allah have mercy on him), is that which is necessitated by situational or temporal circumstances that lead to the realization of a Shari'ah interest. This has no relation to the innovation that some people consider good. By the "good innovation" they mean, they intend to increase their drawing near to Allah (Blessed and Exalted is He). And there is no room for this increase in the vast circle of Islam, in which our Lord (Blessed and Exalted is He) said: . Therefore, the Imam of the City of Migration, Imam Malik (may Allah have mercy on him), excelled when he said his famous golden words: "Whoever innovates in Islam an innovation that he considers good, has claimed that Muhammad (peace and blessings be upon him) betrayed the message—and may he be far from that! Read the saying of Allah (Blessed and Exalted is He): . Malik said: 'So whatever was not a religion at that time—meaning, a means of drawing near to Allah—will not be a religion today. And the end of this Ummah will not be set right except by what set right its beginning.'" If this is the case of the innovation they call the "good innovation," and its nature is that they want to draw near to Allah (Blessed and Exalted is He) with it, in addition to what the Messenger of Allah (peace and blessings be upon him) brought, who said: , then there is no room for adopting a newly invented matter as a means of drawing near to Allah (Blessed and Exalted is He) as long as Allah has completed His favor upon it by perfecting His religion.
As for the *maslahah mursalah*, its nature is entirely different from the so-called "good innovation." By *maslahah mursalah*, it is meant the realization of an interest that is necessitated by the place or time, which Islam approves of. In this field, Imam al-Shatibi affirms the legitimacy of imposing taxes that differ from the taxes that have been adopted today as permanent laws in many—if not all—Muslim countries, imitating the disbelievers who were deprived of the methodology of Allah from His Book and the Sunnah of His Prophet (peace and blessings be upon him). It was necessary for these deprived people, who were cut off from the guidance of the Book and the Sunnah, to establish special methodologies and laws to address their problems. As for the Muslims, Allah (Blessed and Exalted is He) has made them self-sufficient with what He revealed to them of the Book and what the Messenger of Allah (peace and blessings be upon him) clarified for them. Therefore, it is not permissible for the Muslims to replace laws with the Shari'ah, so that the saying of Allah (Blessed and Exalted is He) applies to them: . It is never permissible for taxes to be adopted as fixed laws, as if they were a Shari'ah revealed from the sky forever. Rather, the tax that a Muslim state may impose is within the limits of specific circumstances surrounding that state. For example, and I think this is the example brought by Imam al-Shatibi, if a town in the Muslim lands is attacked, and there is no money in the state treasury sufficient to fulfill the obligation of preparing armies to repel that attack from the enemies of the Muslims, then in such circumstances, the state imposes specific taxes on specific individuals who have the ability to pay what is imposed on them. However, this tax does not become a necessary tax and a stable Shari'ah, as we mentioned earlier. When the temporary cause—which is the attack of the disbeliever—is removed, and the Muslim lands are defended, the taxes are lifted from the Muslims. This is because the cause that necessitated that tax—the cause that necessitated that tax—has disappeared. And the ruling, as the jurists say, revolves with the cause in its existence and absence. So the cause or reason that necessitated that tax has disappeared, and therefore the tax disappears with its disappearance.
In summary, the answer to that question is: There are no taxes adopted as laws in Islam. Rather, the Muslim state may impose specific taxes for special circumstances, and when those circumstances disappear, the taxes disappear.