Tax, Zakat, Islamic Economics, Classical Ulama, Maqasid Sharia

Abstract

This study discusses the views of classical and contemporary scholars on taxation from an Islamic perspective and the position of taxation in the modern wealth distribution system alongside the ZIS (zakat, infaq, sadaqah) instrument. The background of the study is based on the urgency of economic distribution justice in realising community welfare. The theoretical study highlights the differences in opinion between classical scholars, who mostly limit financial obligations to zakat, and contemporary scholars who tend to allow taxes as long as they fulfil sharia principles. The methodology uses a qualitative approach through literature study and interviews with Islamic economics students. The results of the discussion show that tax is seen as an important fiscal instrument that supports development and social justice, and can synergise with ZIS within the framework of maqasid sharia. Islamic economics students assess the importance of tax reform to be more fair, accountable, and in accordance with Islamic values. This study emphasises that fairness, transparency and public benefit should be the main foundations of the tax system in a modern Islamic state.